BREWSTER, District Judge.
This is a petition for instructions, brought by the receiver, wherein he represents that E. B. Estes & Sons (hereinafter called the Estes Company) entered into a contract with the Merchants' Transfer & Storage Company (referred to hereinafter as the Finance Company), under which contract the Finance Company purchased of the Estes Company certain accounts receivable and agreed to pay therefor 100 per cent. of the face value thereof...
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