In re Oliver

PHILIPS, District Judge.

This canse is before the court for review on exceptions filed by the petitioning creditors to the ruling of the referee. It presents a remarkable proceeding, if we are to have any regard to the provisions of the bankrupt act. The creditors, Willock & Mondhank, in the first place, presented to the referee for allowance against the estate an open account for $54.50, which *785accrued within four months of the filing of the petition in bankruptcy, and while the debtors were insolvent. The fact appearing that within the four months, and while the debtors were insolvent, said…