AUGUSTUS N. HAND, Circuit Judge.
Henry Kest filed a voluntary petition in bankruptcy on August 2, 1932, and was forthwith adjudicated a bankrupt. He carried a number of insurance policies on his own life which the court below found to have had a cash surrender value of $1,870.03 on the foregoing date, but there seems to have been no proof in the record that such was the value at the time when the petition was filed, and an assignment
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