JAMES C. HILL, Circuit Judge:
This appeal presents the question of whether the rendition of professional services evidenced by a bankrupt's promissory note and reduced to state court judgment constitutes "property" within the meaning of Section 17a(2) of the Bankruptcy Act. On defendant's motion to dismiss, the United States Bankruptcy Court held that the underlying nature of the note was the rendition of legal services and thus did not constitute property under the...
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