Edward Terry Sanford

“ On the question whether the method of reviewing a 'controversy' in bankruptcy provided by section 24a of the Bankruptcy Act, is necessarily exclusive of that provided by section 24b, that is, whether a controversy which may be reviewed both as to fact and law by an appeal under section 24a, may also, when the facts are undisputed, be reviewed in matter of law by a petition for revision under section 24b, there has been an irreconcilable conflict of decisions in the various Circuit Courts of Appeals. ”

“ This construction of the act is, we think consistent with its letter; accords with its spirit and manifest purpose; and gives it a practical effect removing in large measure the technical question of procedure which has so greatly obstructed its efficient administration, and served in so many instances as a trap, not intended by Congress, to unwary persons enmeshed in abstruse perplexities. ”

“ The first contention is based upon the Indiana statute of descent, which provides that:
'If a husband die * * * leaving a widow, one-third of his real estate shall descend to her in fee-simple, free from all demands of creditors: Provided, however, That where the real estate exceeds in value ten thousand dollars, the widow shall have one-fourth only, and where the real estate exceeds twenty thousand dollars, one-fifth only, as against creditors.' Rev. ”