LEWIS, Circuit Judge.
The case at bar arose during the course of reorganization proceedings brought by American Drilling Company, Inc., debtor, under Chapter X of the Bankruptcy Act. The appellant creditor, Midland Supply Company, Inc., filed proof of a secured claim in the amount of $130,601.49. The trustee objected to the claim, asserting that a large portion of the claimed debt had been paid, that the amount of $67,460.00 was the liability of another corporation...
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