SWAN, Circuit Judge.
Adjudication of bankruptcy was entered on April 26, 1927. At that time the bankrupt was indebted to the State Bank, which subsequently merged with Manufacturers' Trust Company, the appellant. We shall hereafter refer to either bank by the term "creditor," as discrimination between them is unnecessary on this appeal. In April, 1928, the creditor filed a proof of claim which was expunged as filed too late under section 57n of the Bankruptcy Act...
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