Utley

Before us is an appeal by the Trustee of^a bankrupt estate (hereinafter called "appellant’’) from an Order of the District Court vacating the Referee in Bankruptcy’s Amended Findings of Fact, Conclusions of Law and Order Declaring Chattel Mortgage of United States of America, appellee, (hereinafter designated "Small Business Administration”) Void, and Modification of and Supplemental Findings of Fact, Conclusions of Law, and Order Declaring Chattel Mortgage of Small Business Administration Void.

The District Court’s jurisdiction to review the Referee’s Order is under Title 11 U.S.C.A. § 67 , sub. c, and this Court has jurisdiction to review the District Court’s Order under Title 11 U.S.C.A. § 47 .

Proceedings in bankruptcy commenced with the filing of a Voluntary Petition in Bankruptcy by Prototype Service Co., Inc. (hereinafter referred to as “the bankrupt”), a California corporation. Adjudication in bankruptcy occurred on the 6th day of March, 1959, and appellant is the duly appointed, qualified, and acting Trustee of the bankrupt estate. The appellant took possession of the physical assets of the bankrupt. Appel-lee, on behalf of the Small Business Administration, filed a…