¶1Bankruptcy <®=446 — Findings of fact by lower court conclusive.
¶2Findings of fact by lower court are conclusive on review by petition to revise.
¶3Petition to Revise Order of the District Court of the United States for the Eastern District of New York.
¶4In the matter of Samuel Rabinowitz and others, individually and as copartners, trading as the Aldo Shirt Company, bankrupts. On petition by bankrupts to revise order in bankruptcy directing them to pay over to Norman Tauber, trustee, money withheld by them.
¶5Order affirmed.
¶6Kopp, Markewich & Pearlinan, of New York City (Samuel Markewich and Joseph G. M. Browne, both of New York City, of counsel), for petitioners.
¶7Shaine & Weinrib, of New York City (Maurice L. Shaine, of New York City, of counsel), for trustee respondent.
¶8Before HOUGH and MANTON, Circuit Judges, and LEARNED HAND, District Judge.
¶10We are of opinion that this petition raises nothing but questions of fact. As to questions of fact the findings below conclude us, although we have no desire to differ from the conclusions reached by the special master.
¶11Order affirmed, with costs.