Kelly

This appeal is from a judgment allowing appellee’s claim of $20,515.52, with interest, against the estate of Carlisle Packing Company, a corporation, bankrupt. The appeal is taken under section 25a of the Bankruptcy Act, as amended, 11 U.S. C.A. § 48 (a), which provides: “Appeals, as in equity cases, may be taken in bankruptcy proceedings from the courts of bankruptcy to the circuit courts of appeal of the United States * * * in the following cases, to wit: * * * (3) From a judgment allowing or rejecting a debt or claim of $500 or over.”

The assignments of error raise questions the consideration of which would require an examination of the evidence. The evidence was not brought into the record and is not before us. General Order in Bankruptcy No. 36, as amended, 288 U.S. *784 632 , 11 U.S.C.A. following section 53, provides: “Appeals shall be regulated, except as otherwise provided in the Act, by the rules governing appeals in equity in'courts of the United States.”

Equity Rule 75 (b), as amended, 286 U. S. 570 , 28 U.S.C.A. following section 723, provides: “The evidence to be included in the record * * * shall be stated in simple and condensed form. * * * The duty of so…

(dissenting).

. I dissent. In the consideration of causes on appeal, I think a decision upon the merits is desirable, where possible, and that it should be made, upon questions submitted by the parties.

The record before us contains a statement of evidence treated by both of the parties as true and correct. Its form appears to be sufficient; its veracity is questioned by neither party; it undoubtedly is improperly authenticated.

This being a proceeding in bankruptcy, the Equity Rules promulgated by the Supreme Court are applicable, and the power of the trial court to approve the statement of evidence is not limited by the expiration of the ■ term at which the order was entered. Struett v. Hill (C.C.A.9) 269 F. 247 ; Barber Asphalt Paving Co. v. Standard Asphalt & Rubber Co., 275 U.S. 372, 385 , 48 S.Ct. 183 , 72 L.Ed. 318 .

Pursuant to the provisions of Equity Rule 76, this court should direct the trial court to correct the omission in certification with respect to the statement of evidence by a supplemental transcript.