KILLITS, District Judge.
The facts of this case are not in substantial dispute. The plaintiff was a large distributor of the preferred and common stock of the Ohio Dairy Company, organized in 1919. He sold much of his preferred, guaranteeing to his assignees the dividends thereon. These dividends were paid out of capital, and were not earned. As an officer of the company, Mr. Yoder became personally responsible for these diversions, and thereby became its debtor in...
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