In re Neighbor's Food Market, Inc.

KALBFLEISCH, District Judge.

The record of these proceedings has been certified to this court by referee Harold B. Doyle for review of his findings and order adjudging Neighbor’s Food Market, Inc., hereinafter referred to as Petitioner, an involuntary bankrupt.

In his written opinion, dated November 25, 1959, the Referee found the facts to be as follows:

“Debtor (Neighbor’s Food Market, Inc., had operated a food store in Canton, Stark County, Ohio for several years prior to June 18th, 1958 and on that date was in financial difficulties and had ceased to operate. The cessation of operation was…