Pursuant to my ruling that Section 21, sub. l, of the Bankruptcy Act of 1938, 11 U.S.C.A. § 44, sub. l,1 was applicable in this proceeding (opinion filed July 18, 1940), and my further instruction that the referee take additional testimony and make specific findings relative to the alleged shortage, the referee conducted a further hearing and made supplemental findings and a turn-over order on the bankrupt in the amount of $5,658.04. Although the opportunity was made available, the bankrupt did not offer any additional testimony to rebut the presumption raised by Section 21, sub. l, despite my specific ruling "* * * that where a presumption of continued possession is raised, it is incumbent upon the bankrupt either to account for the non-production of the property or to show his inability to comply with a turn-over order".
A review of the notes of testimony of the supplemental proceedings before the referee clearly discloses that his supplemental findings and order based upon such findings are fully justified and proper. There is no need to add further to the comprehensive discussion of the facts and the law contained in the learned referee's opinion.
Accordingly, the petition for review is denied, and the order of the referee is affirmed and confirmed.