HAMILTON, District Judge.
This case is before us on two appeals. The appellants, the Standard Oil Company of New Jersey and the Draycott Mills, Inc., creditors of the receiver, seek to reverse a decree of the District Court insofar as their exceptions were overruled to the final settlement of the accounts of the appellee, the Grand Rapids Trust Company, receiver of the H. M. Reynolds Shingle Company and it, as cross-appellant, seeks to reverse the decree insofar as...
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