In re Goldner-Siegel Corp.

WOOLSEY, District Judge.

Motion to confirm is denied — adjudication may be had.

I hold that the alleged bankrupt was insolvent when the petition was filed on July 3, 1983, and disapprove and reverse the special master’s finding that the alleged bankrupt was then solvent by a margin of $185.32.

I. As the special master has found transfers in fraud of creditors under Bankruptcy Act, § 3a (1), 11 USCA § 21 (a) (1), as acts of bankruptcy committed herein, the burden of proof was east on the alleged bankrupt of proving solvency at the time of filing the petition. Bankruptcy Act, § 3c, 11 USCA § 21…