Matter of Lister

WALTER E. HOFFMAN, District Judge.

The single question presented on this review of the order of the Referee in Bankruptcy relates to the form used by the debtors in filing their federal income tax return.

An involuntary petition in bankruptcy was filed against the partnership known as Woodbine Farms on May 27, 1955. Thereafter, on June 17, 1955, the partnership was adjudged a bankrupt. Subsequent proceedings resulted in the filing of a petition for an arrangement under Chapter XI of the Bankruptcy Act, pursuant to § 321, 11 U.S.C.A. § 721, permitting such action after adjudication. The proposal…