R. Anthony Dubay v. Everette H. Williams, Everette H. Williams v. Rose City Development Co., Inc., Robert J. Davis v. Everette H. Williams

HUFSTEDLER, Circuit Judge:

Before us are three appeals from orders of the United States District Court for the District of Oregon adjudicating the claims of three creditors asserting security interests in the net proceeds of accounts receivable of the Portland Newspaper Publishing Co., Inc. (the “Bankrupt”). The three creditors are Rose City Development Company, Inc. (“Rose City”), Robert J. Davis, and R. Anthony DuBay. The Referee disallowed all three claims as preferences under section 60 of the Bankruptcy Act, 11 U.S.C. § 96. Petitions for review resulted in orders of the District Court…