FOSTER, Circuit Judge.
This is an appeal from a judgment ordering the receiver of a national bank to allow a depositor to set off his money on deposit against two notes upon which he was the indorser, to cancel and deliver the said notes to him, and liquidate the balance of the account as an unpreferred claim. The case was submitted on bill and answer and a stipulation. The material facts shown are these: The City National Bank in Miami closed on December 20, 1930...
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