In re Massa

The bankrupt was denied his discharge because he had failed to keep books of account or records from which his financial condition and business transactions might be ascertained. This is a statutory ground for denial unless the court deems such “failure to have been justified under all the circumstances of the case.” 11 U.S.C.A. § 32 sub. c(2). The referee found that the bankrupt’s failure was not justified in view of the amount of business he was doing and the number of his creditors. The district court confirmed the referee. The bankrupt had been engaged in the lumber business for several…