Hardin County Savings Bank v. United States; Massachusetts Bonding and Insurance Company v. [same]; D. M. Kelleher, receiver, and Elmo E. McCormick, trustee in bankruptcy of estate of Ben B. Hogenson, d. b. a. Hogenson Construction Company, v. [same]; [special findings of fact, conclusion of law and opinion], decided June 3, 1946.

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