IN RE BOWEN

Attorney(s) appearing for the Case

David Getz, of Allentown, Pa., Herbert S. Leman, of New York City, and Herman H. Krekstein, of Philadelphia, Pa., for Henry Baker.

Gerald A. Gleeson, U. S. Atty., and J. B. Rettew, Jr., Asst. U. S. Atty., both of Philadelphia, Pa., and Joseph Lawrence, Director, Bond and Spirits Division, Department of Justice, Harry B. DeAtley, Assistant to the Director, Julian D. Simpson, Atty., Department of Justice, and Homer R. Miller, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for the United States.

Fred B. Gernerd, of Allentown, Pa., for trustee in bankruptcy.

Charles M. Bolich, of Allentown, Pa., for bankrupt.

Robert L. Stuart, of Allentown, Pa., referee in bankruptcy.