In re Gem Co.

The three appellants are two of the liquidators of the Gem Company, Inc., an insolvent corporation, and their attorney. They are appealing in their individual capacities and as creditors of the corporation from a judgment subordinating their claims against the corporation to the claims of other creditors and ordering, the liquidators to amend their account accordingly.

Pending this appeal, one of the appellants died, and his surviving widow and sole heir has been properly substituted as appellant in his stead. t

This is the third appeal from the same judgment. The appellants in this matter…