In the Matter of M. R. Waddell, Bankrupt-Appellant v. Donald E. Fleming, D/B/A Gardner Grain Co.

HOLLOWAY, Circuit Judge.

This bankruptcy appeal presents the question whether a farm of a bankrupt which is exempt property as a homestead under Kansas law is to be included among his assets in determining whether he is insolvent within the meaning of § 67a of the Bankruptcy Act, 11 U.S. C.A. § 107(a). The Bankruptcy Judge held the property is so included and the District Court agreed. 388 F.Supp. 643. We affirm.

Briefly the facts are as follows. Prior to July 22, 1971, appellee Fleming filed suit in the District Court of Douglas County, Kansas, against appellant Wad-dell to recover for sales…