BREWSTER, District Judge.
This involuntary petition in bankruptcy is brought by one creditor, alleging that all of the creditors of Cooper were less than twelve in number.
The petition was referred to a special master to report on the question of adjudication. The case is now before the court on the master's report, with certain requests for findings of fact and rulings of law.
In his report, which contains a very comprehensive recital of the facts...
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