RUDKIN, Circuit Judge.
This is an appeal by a trustee in bankruptcy from an order allowing a claim against the bankrupt estate. George T. Mickle Lumber Company was the claimant and Mickle Mills the bankrupt, and the parties will be so designated throughout this opinion. The case was submitted to the referee in bankruptcy and to the court below on an agreed statement of facts, which may be summarized as follows: The claimant was organized as a corporation, under the...
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