Cadwalader

This appeal is from a judgment — calling itself an “order” — rejecting appellant’s claim of $15,200.85 against the Marblehead Land Company (hereafter called Marble-head), debtor, in a corporate reorganization proceeding under section 77B of the Bankruptcy Act, as amended, 11 U.S.C.A. § 207 .

Such judgments are appealable under section 25a of the Bankruptcy Act, as amended, 1 11 U.S.C.A. § 48 (a). This appeal was allowed by the District Court which rendered the judgment, and by this court. Allowance by the District Court was sufficient. Allowance by this court was unnecessary, but harmless.

Marblehead was a Delaware corporation, but had an office and conducted its business in Los Angeles, Cal. At all times here pertinent, Marblehead had issued and outstanding 5,100 shares of stock, of which 4,000 were owned and held by the Rindge Company, a corporation, 900 by M. K. Rindge, and 200 by Rhoda R. Adamson. M. K. Rindge was Marblehead’s president. Frederick H. Rindge was its secretary. M. K. Rindge and Rhoda R. Adamson were its only directors. The Rindge Company had issued and outstanding 4,500 shares of *73 stock, of which 1,000 were owned and held by Marblehead and 3,500 by M. K.…