“ The claimant, after learning of the decision of the court of claims in Owen v. United States (41 Ct. Cl. 69) , went back in his district court journal, and, on the last day of every month over which his account extended, interlined the days in such month upon which he had made references, merely stating them as days in which court business in bankruptcy proceedings was transacted.
Conclusion of law.
Upon the foregoing findings of fact the court decides, as a conclusion of law, that, under Owen v. United States, supra, and United States v. Finnell, 185 U.S. 236, 46 L. ed. 890, 22 Sup. Ct. Rep. ”