In re Mathers

KNIGHT, District Judge.

The question here was presented in the Matter of Gellman, D.C., 13 F.Supp. 643, decided by me. I have considered the authorities presented for the bankrupt herein and see no reason to change the opinion given in the Gellman case.

Numerous authorities support the opinion heretofore and now held by me. See In re Hawk, 8 Cir., 114 F. 916; In re Atlas, D. C., 49 F.2d 474; In re Trosky, D.C., 55 F.2d 995; In re Feldesman, D.C., 13 F.Supp. 1010. With the exception of In re Ingrao, D. C., 40 F.2d 946, it seems to me that each of the cases cited on behalf of the bankrupt are…