PER CURIAM:
The sole issue in dispute in this bankruptcy case is the correct date of bankruptcy. Virginia Hicklin Taylor, the appellant, was the landlord of the Davis Transport & Rentals Company ("Davis"), the bankrupt. On November 8, 1973, Davis filed a petition for reorganization under Chapter X of the Federal Bankruptcy Act, 11 U.S.C. § 501 et seq. As of November 8, Davis was indebted to
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