In re Tabak

DICKINSON, District Judge.

The bankrupts in this ease are the two individual members of a firm and the partnership. The order of the referee under review is one in effect that the individual bankrupts deliver up to the trustee assets belonging to the firm which had been withheld from him. The referee has followed the usual mode of dealing with the subject, for following which there are well established precedents. A starting point is *210found in an inventory of merchandise stock on hand at a given date. This is expressed in terms of money either at cost price or at an inventory price. This gives…