Sabin

The Western Dry Goods Company, a wholesale dry goods house of Seattle, Wash., filed a claim for approximately $20,000 against the bankrupt estate of Max and Esther Solof, doing business under the name and style of the People’s Cash Store, at Eugene and Salem in the state of Oregon. The trustee in bankruptcy objected to the allowance of the claim on the ground that certain payments received by the claimant within four months prior to the filing of the petition in bankruptcy constituted voidable preferences. The referee sustained the objection and disallowed the claim until such time as the preferences should be surrendered. On petition for revision, the court below set aside the decision of the referee and allowed the claim as presented. From the latter order the present appeal is prosecuted.

A person is deemed to have given a preference if, being insolvent, he has, within four months before the filing of the petition or after the filing of the petition and before *131 the adjudication, made a transfer of any of his property, and the effect of the enforcement of such transfer will be to enable any one of his creditors to obtain a greater percentage of his debt than any other of…