In re Sheinman

KIRKPATRICK, District Judge.

This certificate for review. questions the correctness of an order made by the referee requiring the bankrupt to turn over to his trustee cash to the amount of $32,751.17 and merchandise of the kind usually carried by the bankrupt to the total value of $34,447.64. The record is voluminous, and the referee’s analysis of the testimony contained in his general findings of fact is so clear and satisfactory that any extensive review of the testimony in this opinion would be superfluous.

As to $23,251.17 of the cash item no question is raised by the bankrupt. He…