Owen J. Roberts

“ In the petition for review both the action of the referee in reporting his recommendations instead of granting or dismissing the petition for extension, and the action of the court on the referee's report adjudicating the debtor a bankrupt, were challenged. September 10, 1936, the debtor filed a petition for rehearing of the order of adjudication, praying that it be vacated and the cause reheard. October 14, 1936, motion was filed by the debtor, after due notice to the parties in interest, praying that the order of adjudication be vacated and the proceeding dismissed without prejudice. ”

“ Until the order of February 17, 1938, no final decision was rendered sustaining the adjudication as against the debtor's attack.
These circumstances enlarged the time for taking appeal from the order of adjudication. The filing of an untimely petition for rehearing which is not entertained or considered on its merits, or a motion for leave to file such a petition out of time, if not acted on or if denied by the trial court, cannot operate to extend the time for appeal. ”

“ John T. Noye Mfg. Co., 151 U.S. 135, 137, 14 S.Ct. 295, 38 L.Ed. 101; Gypsy Oil Co. v. Escoe, 275 U.S. 498, 499, 48 S.Ct. 112, 72 L.Ed. 393; Wayne United Gas Co. v. Owens-Illinois Glass Co., supra, 300 U.S. pages 137, 138, 57 S.Ct. ”