PER CURIAM.
Appellee was engaged in the wholesale general merchandise business, and specialized in Christmas goods and toys. A receiver was appointed by the common pleas court for Lucas county, Ohio, on March 10, 1931, and the controlling issue in the present case was whether appellee was insolvent on that date. Appellants filed their petition for involuntary bankruptcy. The alleged bankrupt denied insolvency and the commission of an act of bankruptcy, but did not...
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