MADDEN, District Judge.
This is a review of an order of the Referee in Bankruptcy disposing of insurance funds upon a wrecked helicopter, belonging to the Bankrupt. The facts are as follows:
On October 18, 1947, the Helicopter Air Transport, Inc. filed a petition for reorganization under Chapter X of the Bankruptcy Act, 11 U.S.C.A. § 501 et seq. A suitable plan was not presented and the corporation was declared a bankrupt on February 6, 1948.
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