In re Beam

GROOMS, District Judge.

This cause, coming on for review, was submitted to the Court upon the proceedings had before the Referee and upon his Findings of Fact and Conclusions of Law dated March 10, 1958.

The petitioner, United States of America, filed specifications of objections to the granting of a discharge to the bankrupt and from an adverse ruling on said petition, the United States seeks a review. The Government based its petition for denial of the discharge on three grounds: (1) That the bankrupt had falsified records; (2) that the bankrupt had knowingly and willfully concealed assets;…