Kelly v. United States

MATHEWS, Circuit Judge.

This appeal is from a judgment allowing appellee’s claim of $20,515.52, with interest, against the estate of Carlisle Packing Company, a corporation, bankrupt. The appeal is taken under section 25a of the Bankruptcy Act, as amended, 11 U.S. C.A. § 48 (a), which provides: “Appeals, as in equity cases, may be taken in bankruptcy proceedings from the courts of bankruptcy to the circuit courts of appeal of the United States * * * in the following cases, to wit: * * * (3) From a judgment allowing or rejecting a debt or claim of $500 or over.”

The assignments of error raise…