SIMONS, Circuit Judge.
The referee in bankruptcy, upon the trustee's objection, disallowed the appellant's claim against the bankrupt estate, and the District Court upon review affirmed. The appeal from the order below is based upon the following undisputed facts:
An Ohio corporation, under the name of Armbruster's, Inc., conducting a department store in Columbus, purchased from the appellant a carrier system under a conditional sales contract, not recorded...
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