THOMPSON, Circuit Judge.
This case is here on appeal from an order and decree of the District Court dismissing the appellant's exceptions to an order of a referee in bankruptcy disallowing two claims of the appellant based upon mortgages upon real estate of the bankrupt as preferred claims and allowing them only as unsecured claims under the following circumstances:
On August 16, 1927, Emmert Sheely was adjudged a bankrupt and the cause referred to a referee...
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