OPINION
JAMES M. CARTER, Circuit Judge.
Petitioners Baruch Investment Company, dba Advance Industrial Finance Company ("AIF"), and Trans-West Factors ("TWF") appeal from the judgment of the district court, affirming in all respects the order of the Referee in Bankruptcy. That order awarded the trustee, after a number of offsetting procedures, the net amount of $913.66 against AIF. AIF contests the finding that it and TWF had engaged in usurious transactions...
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