
    In the Matter of Oscar L. GUBELMAN et al., trading as copartners under the firm name and style of Knauth, Nachod & Kuhne, etc., Bankrupts; Middleton S. BORLAND, Trustee in Bankruptcy, Appellants; UNITED STATES, Appellee.
    
    (Circuit Court of Appeals, Second Circuit.
    April 6, 1925.)
    No. 346.
    Appeal from the District Court of the United States for the Southern District of New York.
    Rosenberg & Ball, of New York City (Godfrey Gold-mark and George G. Ernst, both of New York City, of counsel), for trustee. Emory R. Buckner, U. S. Atty., of New York City (John M. Ryan, Sp. Asst. U. S. Atty., of New York City, of counsel), for the United States.
    Before ROGERS, HOUGH, and HAND, Circuit Judges.
    
      
       Certiorari granted, 45 S. Ct. 512, 69 L. Ed. —, and order reversed 45 S. Ct. 549, 69 L. Ed. —.
    
   PER CURIAM.

Order affirmed, on the authority of In re Tidewater Coal Exchange (C. C. A.) 280 F. 648. See, also, 298 F. 766.  