Appeal from the District Court of the United States for the District of New Jersey; John Boyd Avis, Judge.
Before BUFFINGTON, DAVIS, and BIGGS, Circuit Judges.
BUFFINGTON, Circuit Judge.
In the bankruptcy case of William M. Anderson, the Haddonfield National Bank, a creditor, contested his discharge and, from the order of the court refusing it, the bankrupt took this appeal. The objection to the discharge was an alleged violation of the bankruptcy law which forbids discharge where one has "failed to keep books of account or records from which his financial condition and business transactions might be ascertained, unless the Court deems such failure or acts to have been justified under all the circumstances of the case."
So regarding, our first inquiry is whether the bankrupt kept either "books of account or records from which his financial condition and business transactions might be ascertained."
The proofs show that the bankrupt was a physician with a large practice. As is usual with a physician, he kept small books showing the services he rendered to named patients and the payments made by them. As the court stated: "It is true he was engaged in the practice of a profession, and, under the evidence, does not appear to have been interested in speculation or other business enterprises."
In that regard the bankrupt testified:
"Q. What does this page headed 'November 1st' in that book record? A. That records my day's work, November 1st.
"Q. It includes some patients on whom you called? A. It does.
"Q. Does it also include your office patients? A. It does.
"Q. And is a complete record of your calls and your office patients for that day? A. It is. * * *
"Q.Does this November 1st record indicate all of the calls and all of the patients you had that day? A. Absolutely.
"Q. And all of the cash that you received that day? A. Absolutely.
"Q. And you have books like this book, to which I have referred, with November on the front, 1934, for each year from 1929 to - A. To July, 1935.
"Q. At the bottom of page 1 I see 'Cash $32,' what does that mean? A. That's the total amount.
"Q. That you received? A. That I ...