“ Compare People v. Illinois State Bank, 312 Ill. 613, 616, 144 N.E. 327; Hume v. Myers (C.C.A.) 242 F. 827, 830. There was no finality of action in this respect prior to the proceeding in the bankruptcy court and the allowance was a purely administrative matter upon which the latter court was entitled to pass. The record shows that petitioners' claim was pressed, heard, and determined as one belonging in that category. ”

“ Appeal could be taken only under section 24b, as amended (11 U.S.C.A. § 47 (b) , in the discretion of the appellate court. See Wingert v. Smead (C.C.A.) 70 F. (2d) 351; In re New York Investors, Inc. (C.C.A.) 79 F. (2d) 179 ”