OPINION OF THE COURT
HASTIE, Chief Judge.
The bankrupt, Matthews Associates, Inc., was a subcontractor on a construction contract and as such had purchased plumbing and heating materials from the appellant, A & J Friedman Supply Co. In the Matthews bankrupty proceeding, Friedman filed a claim for the price of these materials in the amount of $3,871.13.
Thereafter, with the approval of the referee, the trustee accepted...
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