LOWELL, District Judge.
An involuntary petition in bankruptcy was filed against the Cochrane & Harper Securities Company, a corporation, on December 23, 1927. The corporation did not contest its adjudication, but an objecting creditor, the United States Trust Company of Johnstown, Pa., insisted that the corporation was not amenable to bankruptcy. The case was referred to Mr. Referee Lincoln, who reported, advising that an adjudication follow; the present proceeding...
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