STONE, Circuit Judge.
Walter E. Taylor, as state bank commissioner in charge of the affairs of the American Exchange Trust Company, filed two claims against the bankrupt estate of Vann M. Howell Company. Each of these claims was upon a promissory note, not due at the adjudication. The Corning Bank & Trust Company filed its objections to these claims on the basis that the American Company had, within four months of filing the bankruptcy petition, received $5,382...
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