Blanchard

This is an appeal from an order of the United States District Court for the Southern District of California, Central Division, affirming the findings of fact and conclusions of law of the referee in bankruptcy, acting as special master, adjudging the bankrupt company to be the owner of a certain electric sign and ordering said sign to be turned over to the receiver.

The question of the jurisdiction of the special master was not raised, but, on the contrary, according to the certificate on review filed by the referee, “the parties indicated their desire to submit the matter on its merits for determination in this forum.”

The special master found the facts to be, briefly, as follows:

The Henry Duffy Players was a corporation, of which Henry Duffy was “the large substantial stockholder.” . The Hollywood Improvement Company was the owner of a theater building in Los Angeles, Cal., which it leased, under the terms of a written agreement dated January 1, 1928, to the bankrupt corporation. In a bill of sale dated May 16, 1930, the bankrupt company purported to sell and transfer to the appellant all its property in the said theater, consisting of fixtures, replacements, tools,…