DIETRICH, District Judge.
A motion is interposed by the defendant challenging the sufficiency of the complaint. He concedes that the allegations of insolvency are adequate, and the questions submitted relate to the sufficiency of the averments of an act of bankruptcy to bring the case within the provisions of the United States Revised Statutes, § 3466 (31 USCA § 191). He relies mainly upon the case of United States v. Oklahoma,
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