Bartolotta v. Lutz

In this bankruptcy case, the referee denied a discharge under § 14(c)(2) of the Bankruptcy Act, 11 U.S.C. § 32(c)(2) (1970), for failure of the bankrupt, Salvadore M. Bartolotta, “to keep or preserve books or accounts or records, from which his financial condition and business transactions might be ascertained”. On appeal, the bankrupt contends that the referee erred in failing to inquire into whether the bankrupt’s Christmas tree business was of sufficient complexity so that the failure to keep books and records of his transactions would justify denial of a discharge in bankruptcy. We vacate…