BOOTH, Circuit Judge.
This is an appeal from an order of the United States District Court of Kansas, allowing priority to the claim of the appellee against the estate of J. S. Patton, bankrupt. The facts are undisputed:
J. S. Patton was the owner of 66 shares (par value $100 each) of the capital stock of the Frontenac State Bank at Frontenac, Kan. The bank became insolvent, and on June 4, 1926, the bank commissioner of the state of Kansas closed its doors...
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