MAJOR, Circuit Judge.
These are appeals (consolidated) from an order of the District Court, entered May 10, 1938, allowing a claim in favor of Scottish American Company, a Corporation, and James Talcott, Incorporated, in the amount of $9173.99, and directing its payment by the debtor corporation. The matter was heard upon the petition of said corporations filed April 5, 1938, and the answers of the creditors' advisory committee and N. Marshall Seeburg, J. P. Seeburg...
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