GRANT, District Judge.
The defendant, Robert Jackson Horton, sought a discharge of his debts in bankruptcy. This was refused by the bankruptcy judge in December 1974. The reason for refusing discharge was "Horton's unjustified failure to keep adequate books of accounts or records from which his financial condition and business transactions could be discerned". Maintaining such records is required. Bankruptcy Act § 14(c)(2), 11 U.S.C. § 32(c)(2).
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