RAYMOND, District Judge.
This matter is before the court upon petition for review of orders of the referee denying the petitions of the above-named partners for an order directing the trustee in bankruptcy to set off and turn over to each petitioner his exemptions out of stock and fixtures.
The facts are undisputed. On December 31, 1925, petitioners, who were then copartners in the dry goods and clothing business in Benton Harbor, Mich., knowing that they...
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