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IN RE IMPERIAL SHEET METAL, INC.

No. BK-67-195.

352 F.Supp. 1149 (1973)

In the Matter of IMPERIAL SHEET METAL, INC., Bankrupt.

United States District Court, M. D. Louisiana.

January 12, 1973.

Attorney(s) appearing for the Case

A. J. Spedale, Baton Rouge, La., for the claimants.

Erwin A. LaRose, Baton Rouge, La., the claimants.

E. GORDON WEST, District Judge:

This matter is before the Court on a petition for review of an order of the Referee in Bankruptcy disallowing certain claims of four unsecured creditors. The facts, as set forth in the Referee's Reasons for Judgment, are uncontested. The questions of law presented for review are:

(1) Is a proof of claim "filed," within the purview of 57n of the Bankruptcy Act, at the time the claimant deposits it

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