In re Hibel Fur Co.

BREWSTER, District Judge.

In the above-entitled matter an involuntary petition was referred to a special master for a report on the question of adjudication. The matter now comes before the court upon his report.

The original petition was brought by Sidney F. Strongin, as receiver of the Great Northern Fur Dyeing & Dressing Corporation, alleging that the number of creditors was less than 12. This allegation was not denied in the answer of the alleged bankrupt, and no list of creditors was filed in accordance with the provisions of section 59d of the Bankruptcy Act (11 USCA § 95(d).

Before…