In re Talbot Canning Corp.

COLEMAN, District Judge.

This is the second time this matter has been before the Court on petition to review the findings of the referee in bankruptcy. The present proceeding arises upon petitions of certain creditors of the bankrupt who object to the referee’s ruling to the effect that another creditor, the Associated Seed Growers, Inc., is entitled to be treated as a preferred creditor in the amount of $8,081.09, less a pro rata share of costs and expenses incident *860to the bankruptcy proceeding. The full amount of the last-named creditor’s claim is $14,638.52, but the net proceeds in the…