In Re Cohan

WOOLLEY, Circuit Judge.

This appeal is from a decree of the District Court approving an order made by a referee commanding the bankrupt to turn over to his trustee “goods or merchandise consisting of shoes, overshoes, boots, socks, hose and other footwear to the value of $52,397.61, or the proceeds thereof, which came into his possession between January 1,1928 and January 5, 1929 and which he had in his possession or under his control January 5, 1929 —the date he filed his petition — and which he concealed or otherwise failed to turn over to his trustee. * * * ”

The main dispute in law arises…