Legal Opinion

In re Odell

District Court, S.D. New York

Decided August 15, 1877PublishedCited by 2 opinions

[Application for a discharge. The application was opposed on the ground that the bankrupts [Albert S. Odell and Edgar Odell] had mot kept proper books of account.] 2

1Opinion of the Court

BLATCHFORD, District Judge.

Subdivision 7 of section 5110 of the Revised Statutes provides that no discharge shall be .granted to a bankrupt, if, “being a merchant -or tradesman,” he has not kept proper books of account. It is contended that the bankrupts in this case were neither merchants nor tradesmen. Until October, 1875. when they failed, they were copartners in business. Edgar Odell, in his testimony, describes such business as “livery stable keeping,” "and, in addition, buying and selling horses, wagons, harness, and such things pertaining to the business.” Further on, he says: “Buying…

2Cited by2 opinions

  1. In re San Gabriel Sanatorium Co.District Court, S.D. California · 1899
  2. Gallagher v. De Lancey Stables Co.District Court, E.D. Pennsylvania · 1908

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