Computation of interest to date of filing of petition not intended to apply to a solvent estate, when interest may be allowed subsequent to filing of petition. Johnson v. Norris (C. C. A., 5th Cir.), 27 Am. B. R. 107, 190 Fed. 459, 111 C. C. A. 291.

An adjudication in involuntary bankruptcy is not res adjudicata as to the validity or amount of a petitioning creditor's claim.

In re Continental Corporation, 14 Am. B. R. 538.

See Ayres v. Cone et al. (C. C. A., 8th Cir.), 14 Am. B. R. 739, 138 Fed. 778, 71 C. C. A. 144.

Nor does it dispense with the necessity of making and filing formal proof of debt.

In re Harper, 23 Am. B. R. 918, 175 Fed. 412.

Judgment creditor must file in order to share in estate.

In re Rosenberg, 16 Am. B. R. 465, 144 Fed. 442.

In re McBryde, 3 Am. B. R. 729, 99 Fed. 686.

Indorser on notes of bankrupt may not file claim under § 57-i until creditor has failed to do so.

In re Manhattan Brush Mfg. Co. (D. C., N. Y.), 31 Am. B. R. 747, 209 Fed. 997.

Waiver by filing claim.

Lynch v. Bronson, 20 Am. B. R. 409, 160 Fed. 139; In re Kenyon, 19 Am. B. R. 194, 156 Fed. 863.

In re Lewensohn (D. C., N. Y.), 3 Am. B. R. 594, 99 Fed. 73.

Mere taking a promissory note without any payment thereon does not discharge an original debt having any privileges under the Bankruptcy Act. In re Worcester Co., 4 Am. B. R. 496, 102 Fed. 808, 42 C. C. A. 637. Dowse v. Hammond, 130 Fed. 103, 64 C. C. A. 437.

When right to bring action not waived by filing proof of claim.

Frey v. Torrey (N. Y., Ct. of App.), 175 N. Y. 501, aff'g 8 Am. B. R. 196, 70 App. Div. (N. Y.) 166, aff'g 6 Am. B. R. 448.

In re Jacob Berry and Co. (C. C. A., 2d Cir.), 23 Am. B. R. 27, 174 Fed. 409, 98 C. C. A. 360, aff'g 146 Fed. 623.

In re Buchans Soap Corp. (D. C., N. Y.), 22 Am. B. R. 382, 169 Fed. 1017. Goods obtained by "false representations."

Maxwell v. Martin, 22 Am. B. R. 93, 130 App. Div. (N. Y.) 80, 114 N. Y. Supp. 349.

Standard Sewing Machine Co. v. Alexander, 68 So. Car. 506, 47 S. E. 711. Election of remedies.

In re Stewart (D. C., N. Y.), 24 Am. B. R. 474, 178 Fed. 463.

Referee cannot refuse to file informal claim. Matter of Drexel Hill Motor

Co. (D. C., Pa.), 46 Am. B. R. 411, 270 Fed. 673.

Time limit for proving claims.- See § 57-n, ante.

No statutory right to file after one year. Applies only to claims sought to be asserted in the bankruptcy proceedings.

Norfolk and West. R. Co. v. Graham (C. C. A., 4th Cir.), 16 Am. B. R. 610, 145 Fed. 809, 76 C. C. A. 385.

In re Meyer (D. C., Ore.), 25 Am. B. R. 44, 181 Fed. 904.

Not binding on the United States.

In re Stoever, 11 Am. B. R. 345, 127 Fed. 394.

Judgment. In re Rosenberg (supra).

In re Leibowitz, 6 Am. B. R. 268, 108 Fed. 617.

Attaching creditor. In re Baird and Co., 18 Am. B. R. 228, 154 Fed. 215.
When year expires.

In re Co-operative Knitting Mills, 30 Am. B. R. 181, 202 Fed. 1016.
Failure to file through accident or mistake no excuse.

In re Sanderson, 20 Am. B. R. 396, 160 Fed. 278.

In re Peck, 20 Am. B. R. 629, 161 Fed. 762.

In re Pettingill and Co. (D. C., Mass.), 14 Am. B. R. 763.

See In re Fagan, 15 Am. B. R. 520, 140 Fed. 758.

In re Blond (D. C., Mass.), 34 Am. B. R. 193, 188 Fed. 452.

Nunc pro tunc order cannot be entered.

In re Co-operative Knitting Mills (supra).

A creditor who has not received any notice of the proceeding and has no actual knowledge thereof may not prove his claim after year has expired. In re Muskoka Lumber Co. (D. C., N. Y.), 11 Am. B. R. 761, 127 Fed. 886. Amendments of proof.-See § 57, Vol. II, ante.

In re Stevens, 5 Am. B. R. 806, 107 Fed. 243.

Changing character of claim by amendment not usually allowed.

In re Miner's Brewing Co., 20 Am. B. R. 717, 162 Fed. 327.

In re McCallum and McCallum (D. C., Pa.), 11 Am. B. R. 447, 127 Fed. 768. When allowed.

In re Roeber (C. C. A., 2d Cir.), 11 Am. B. R. 464, 127 Fed. 122, 62 C. C. A. 122.

In re Robinson, 14 Am. B. R. 626, 136 Fed. 994.

In re Myers and Charni, 3 Am. B. R. 760, 99 Fed. 601.

In re Horne and Co., 23 Am. B. R. 590.

In re Fisk and Robinson (D. C., N. Y.), 34 Am. B. R. 194.

When defective in some substantial particular the proof may be amended even after the expiration of the year.

In re Kessler and Co. (C. C. A., 2d Cir.), 25 Am. B. R. 512, 184 Fed. 51, 107 C. C. A. 13, rev'g (s. c.) 23 Am. B. R. 901, 176 Fed. 647.

May be amended by itemizing though year has expired.

In re Creasinger, 17 Am. B. R. 538, 145 Fed. 224.

Hutchinson v. Otis (U. S., Sup.), 10 Am. B. R. 135, 190 U. S. 552, 47 L. Ed. 1179, aff'g s. c. 8 Am. B. R. 382, 115 Fed. 937.

Brown v. O'Connell (C. C. A., 9th Cir.), 29 Am. B. R. 653, 200 Fed. 229, 118 C. C. A. 415.

When assignment of unfiled claim is filed within the year, the claim may be amended after the year.

Bennett v. American Credit Indemnity Co. (C. C. A., 6th Cir.), 20 Am. B. R. 258, 159 Fed. 624, 86 C. C. A. 614.

Amendment of proof not filed in regular form with referee during the year. In re Salvator Brewing Co. (C. C. A., 2d Cir.), 28 Am. B. R. 56, 193 Fed. 989, 113 C. C. A. 626, aff'g s. c. 26 Am. B. R. 21, 188 Fed. 522.

In re Kessler (C. C. A., 2d Cir.) (supra).

In re Basha and Son (C. C. A., 2d Cir.), 27 Am. B. R. 435, 200 Fed. 951, 119 C. C. A. 335, rev'g s. c. 27 Am. B. R. 435, 193 Fed. 151.

In re Hamilton Automobile Co. (C. C. A., 7th Cir.), 31 Am. B. R. 205, 209 Fed. 596, 126 C. C. A. 418.

Powell v. Leavitt (C. C. A., 1st Cir.), 18 Am. B. R. 10, 150 Fed. 89, 80 C. C. A. 43.

In re Fairlamb Co., 28 Am. B. R. 515, 199 Fed. 278.

See In re Lathrop, Haskins and Co. (C. C. A., 2d Cir.), 28 Am. B. R. 756, 197 Fed. 164, 116 C. C. A. 601.

In re Booth (D. C., N. Y.), 33 Am. B. R. 183, 216 Fed. 575.

Letter to receiver in bankruptcy not sufficient.

In re Thompson (D. C., N. J.), 34 Am. B. R. 242, 222 Fed. 167, aff'd, 36 Am. B. R. 190, 227 Fed. 981.

"Liquidated by litigation."-See § 57, Vol. II, ante.

In re Landis, 19 Am. B. R. 420, 156 Fed. 318.

In re Strobel (D. C., N. Y.), 20 Am. B. R. 884, 160 Fed. 916.

In re Keyes, 20 Am. B. R. 183, 160 Fed. 763.

In re Noel (Powell v. Leavitt) (C. C. A., 1st Cir.), 18 Am. B. R. 10, 150

Fed. 89, 80 C. C. A. 43, rev'g 16 Am. B. R. 457, 144 Fed. 439.

In re Mertens and Co. (C. C. A., 2d Cir.), 16 Am. B. R. 825, 147 Fed. 177, 77 C. C. A. 473.

In re E. O. Thompson's Sons, 10 Am. B. R. 581, 123 Fed. 174.

In re Prindle Pump Co. (D. C., N. Y.), 10 Am. B. R. 405.

In re Damon and Co., 14 Am. B. R. 809.

In re Baird and Co., 18 Am. B. R. 228, 154 Fed. 215.

In re Coventry Evans Furniture Co. (D. C., N. Y.), 22 Am. B. R. 623, 171 Fed. 673.

In re Otto F. Lange Co. (D. C., Ia.), 22 Am. B. R. 414, 170 Fed. 114.

In re Salvator Brewing Co. (C. C. A., 2d Cir.), 28 Am. B. R. 56, 193 Fed.

989, 113 C. C. A. 626, aff'g s. c. 26 Am. B. R. 21, 188 Fed. 522.

In re Standard Telephone and Electric Co. (D. C., Wis.), 26 Am. B. R. 601, 186 Fed. 586.

In re Venstrom, 30 Am. B. R. 569, 205 Fed. 325.

Does not apply to litigation between third parties.

In re Daniel, 29 Am. B. R. 284.

When not allowed as "liquidated by litigation."

In re Prindle Pump Co. (D. C., N. Y.), 10 Am. B. R. 405.

In re Kemper, 15 Am. B. R. 675, 142 Fed. 210.

When agreement between litigants constitutes "liquidated by litigation." First National Bank of Atlanta v. Cameron, 31 Am. B. R. 209, 209 Fed. 611, 126 C. C. A. 433.

When order of adjudication is appealed from and appeal is subsequently dismissed.

In re Lee (D. C., Pa.), 22 Am. B. R. 820, 171 Fed. 266.

Deficiency on foreclosure may not be proved after expiration of year. The debt should have been proved as a secured debt.

In re Sampter (C. C. A., 2d Cir.), 22 Am. B. R. 357, 170 Fed. 938, 96 C. C. A. 98.

The words "Liquidated by litigation" extend to claim of a surety on an appeal bond.

In re Lyons Beet Sugar Refining Co., 27 Am. B. R. 610, 192 Fed. 445.

Filing of proof of debt after compulsory surrender of preference allowed even though more than a year had expired, and referee may be compelled on motion to accept same.

In re John A. Baker Notion Co. (D. C., N. Y.), 24 Am. B. R. 808, 180 Fed. 922.

In re Clark, 24 Am. B. R. 388, 176 Fed. 955..

In re Elletson Co., 28 Am. B. R. 434, 193 Fed. 84.

Page v. Rogers (U. S., Sup.), 21 Am. B. R. 496, 211 U. S. 575, 53 L. Ed. 332, rev'g 15 Am. B. R. 502, 149 Fed. 194, 79 C. C. A. 153.

Union Central Life Ins. Co. v. Drake (C. C. A., 8th Cir.), 32 Am. B. R. 252, 214 Fed. 536, 131 C. C. A. 82.

In re Oppenheimer, 15 Am. B. R. 267, 140 Fed. 51.

Keppel v. Tiffin Savings Bank (U. S., Sup.), 13 Am. B. R. 552, 197 U. S. 356, 49 L. Ed. 790.

Section 57-n forbidding proof of claims subsequent to one year after adjudication cannot be taken to exclude amendments.

Hutchinson v. Otis-Wilcox and Co. (U. S., Sup.), 10 Am. B. R. 135, 190 U. S. 552, 47 L. Ed. 1179, aff'g 8 Am. B. R. 382, 115 Fed. 937.

In re Mowery, 22 Am B. R. 239.

In re Crenshaw, 19 Am. B. R. 502, 156 Fed. 638.

Edelstein v. United States (C. C. A., 8th Cir.), 17 Am. B. R. 649, 149 Fed. 636, 79 C. C. A. 328.

Surrender of preferences.

Since amendment of 1910 confined to cases where a person receiving a preference had reasonable cause to believe that a preference would be effected. See 88 57 and 60, Vol. II, ante, and to transfers where the persons making them did so with fraudulent intent.

Surety.- Proof of claim by surety in form of petition for establishment of subrogated rights sufficient. Kilpatrick v. U. S. Fidelity, etc., Co. (C. C. A., 5th Cir.), 37 Am. B. R. 36, 238 Fed. 587.

Form No. 32

PROOF OF SECURED DEBT

In the District Court of the United States for the

of

.....

IN THE MATTER OF

Bankrupt.

In Bankruptcy.

District

oath, and says that

and made

the person by [or against]

whom a petition for adjudication of bankruptcy has been filed, was at and before the filing of said petition, and still is, justly and truly

........ dollars; that the

;

that

...];

...

indebted to said deponent, in the sum of consideration of said debt is as follows no part of said debt has been paid [except that there are no set-offs or counterclaims to the same [except ..]; and that the only securities held by this

Cross-references.- See § 57, ante. See also notes to Form No. 31.

Claims of secured creditors.- See § 57, ante.

In re Cramond, 17 Am. B. R. 22, 145 Fed. 966.

In re Hines, 16 Am. B. R. 495, 144 Fed. 543.

Gorman v. Wright (C. C. A., 4th Cir.), 14 Am. B. R. 135, 136 Fed. 164, 09 C. C. A. 76.

Emerine v. Tarault (C. C. A., 6th Cir.), 34 Am. B. R. 55, 219 Fed. 68, 134 C. C. A. 606.

Provability of secured claim accruing after filing of petition.

British and American Mortgage Co. v. Stuart (C. C. A., 5th Cir.), 31 Am. B. R. 465, 210 Fed. 425, 127 C. C. A. 157, rehearing denied, 31 Am. B. R. 544, 210 Fed. 430.

Holder of a mortgage upon a homestead a secured creditor."

Fenley v. Poor (C. C. A., 6th Cir.), 10 Am. B. R. 377, 121 Fed. 739, 58 C. C. A. 21.

Creditor holding a note containing waiver of exemptions a secured creditor.
In re Meredith (D. C., Ga.), 16 Am. B. R. 331, 144 Fed. 230.
Cannot prove both debt and collateral therefor.

First National Bank of Beaumont v. Eason (C. C. A., 5th Cir.), 17 Am. B. R. 593, 149 Fed. 204, 79 C. C. A. 162.

In re Waterloo Organ Co., 20 Am. B. R. 110, 154 Fed. 657, 83 C. C. A. 481. When rejected as a secured debt may be allowed to amend proof so as to come in as an unsecured creditor.

Seligman v. Gray (C. C. A., 1st Cir.), 35 Am. B. R. 516, 227 Fed. 417. Marshalling securities after liquidation. Sexton v. Dreyfus et al. (U. S., Sup.), 25 Am. B. R. 363, 219 U. S. 339, 55 L. Ed. 244, rev'g In re Kessler and Co. (C. C. A., 2d Cir.), 24 Am. B. R. 287, 180 Fed. 979, 103 C. C. A. 582, and s. c. 22 Am. B. R. 606, 171 Fed. 751.

Secured claim allowed only for balance after deducting value of security. In Pennsylvania, a mortgagee after foreclosure may not prove claim on the bond.

In re Davis (C. C. A., 3d Cir.), 23 Am. B. R. 446, 174 Fed. 556, 98 C. C. A. 338, aff'g s. c. 23 Am. B. R. 156.