Wilson

Appellees in this bankruptcy proceeding move to dismiss appellants’ appeal filed 32 days after the service by mail of appellees’ notice of the entry of the judgment, on the ground .that it was filed more than 30 days after the entry. They contend that this is the time limit of 11 U.S.C.A. § 48 , sub. a, providing:

[I]..-',We construe section 48, sub. a as making 40 days the limit of taking the appeal, if appellee serves no notice, making the appeal time less than that period. This tin.e may be shortened to 30 days if appellee serves notice on appellant personally the day of the entry of judgment and files proof thereof within 5 days thereafter, Appellee thereby cuts off 10 days of appellant’s time.

If, however, on the day .of the entry appellee serves notice by mail the time is extended to 33 days. Fed.Rules Civ. Prop. rile 6(e), 28 U.S.C.A. providing:

It is thus apparent that, if appellee’s notice is served personally he can shorten the 40 days from taking of the appeal by from 10 days to l'day if the service is on the ninth day after entry. If appellee serves by mail the 40 days is reduced by from 7 days to 1 day, dependent on the day of mailing. The notice can have no effect…