In re A. H. Kaplan, Inc.

KIRKPATRICK, District Judge.

In this case the evidence before the referee was wholly insufficient to support the finding on which the turnover order was based; namely, that the bankrupt was or had been at the time of the adjudication in possession of articles of women’s wearing apparel of the cost of $23,439.62.

The finding was arrived at by the usual accounting method; an entirely proper procedure and sufficient to form the basis of an order, provided it is correctly applied. The testimony on which the finding was based was uncontradicted, the bankrupt having failed to offer any evidence, and,…