Haley

This being a petition to revise an order of the District Court affirming the findings of fact and the report made by the special master, we must accept the facts as found by him as conclusive, as our inquiry concerns only matters of law. From the findings so made it appears that Haley was duly adjudged a bankrupt June 17, 1909; that a meeting of his creditors was duly called, and held before the referee July 13, 1909, at which meeting the Los Ange-les Trust Company was duly appointed trustee of the bankrupt’s estate. It further appears from the findings and report of the special master that Haley, being an architect, caused a corporation to be organized under .the laws of the state of California on the 16th day of March, 1906, called A. L. Haley Architect Company, to which corporation he transferred all of the business and good will theretofore acquired by him,as such architect, and that he had 1 share of the stock of the corporation issued to himself, 1 share each issued to L. M. Lucas and A. Reef, and 1,250 shares for the “good will of the business” issued to one Allen B. Butt — the directors of the company being A. L. Haley, L. M. Lucas, and A. Reef; Haley being the president…