The opinion of the court was delivered by: BARD
Albert Pokrass was adjudicated a bankrupt and later was indicted upon a charge of concealing assets of the bankrupt estate
from the receivers and the trustee.
The defendant waived trial by jury and submitted the same for hearing and decision by the Court without the intervention of a jury. At the close of the Government's case the defendant demurred to the evidence. The Government joined in the demurrer.
1. Albert Pokrass was engaged in the retail business of selling men's clothing at 934 South Street, Philadelphia, Pennsylvania.
2. From September 1 to December 17, 1936 he deposited in the bank the sum of $3,200.83. Of this sum $902.63 represented two checks from the Prudential Insurance Company of America.
3. The defendant was adjudicated a bankrupt on December 18, 1936.
4. George J. Cherry and William Eastwood were appointed co-receivers and afterwards George J. Cherry was elected trustee in bankruptcy.
5. Immediately after bankruptcy the receivers went to the defendant's store and the premises were bare of new merchandise.
6. The inventory filed by the receivers appraised the old merchandise on the premises at $314.40, and $300 was realized from the sale.
7. Invoices handed by the bankrupt's attorney to the Receiver Cherry indicated that from September 1 to December 17, 1936, the defendant bought merchandise on credit amounting to $10,870.58.
8. Schedules filed by the bankrupt showed unsecured creditors totaling $10,946.66.
9. Proofs of claim filed by unsecured creditors agree with the schedules filed with the exception of one claim.
10. None of the merchandise found in the store by the receiver compared with merchandise ...