PER CURIAM.
The appellant is the trustee in bankruptcy and the cross-appellant, Investment Properties Corporation, is a creditor whose claim was allowed by the District Court for the sum of $101,131.42 as a general unsecured claim under the Bankruptcy Act (11 USCA § 1 et seq.). In this opinion the trustee will be designated and referred to as appellant and the Investment Properties Corporation as claimant. The claim as filed consisted of two separate
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