“ Mayhew, 218 F. 422, 134 C. C. A. 210, a case arising in California, in which it was held, one judge dissenting, that a bankrupt is not precluded from claiming a homestead as exempt merely because, when the petition in bankruptcy is filed, he has not done all that is required by the state law to entitle him to the exemption, but may rightfully demand that the exemption be allowed where he has met the requirements of the state law within a reasonable time after the filing of the petition. ”

“ On review that ruling was reversed by the District Court, and on petition for revision the reversal was sustained by the Circuit Court of Appeals. 284 F. 199. The case is here on certiorari.
The laws of the state of Idaho, where the land is situate, provide for a homestead exemption, but only where a declaration that the land is both occupied and claimed as a homestead is made and filed for record as therein prescribed. If the family consist of husband and wife, whether with or without children, either may make the declaration. ”

“ Judson, 228 U.S. 474, 479, 32 S.C.t. 568, 57 L. Ed. 927, 46 L. R. A. [N. S.] 154) , and that 'it is then that the bankruptcy proceeding is initiated, that the hands of the bankrupt and of his creditors are stayed and that his estate passes actually or potentially into the control of the bankruptcy court' (Bailey v. Baker Ice Machine Co., 239 U.S. 268, 275, 36 S.C.t. 50, 54, 60 L. Ed. 275; Acme Harvester Co. v. Beekman Lumber Co., 222 U.S. 300, 307, 32 S.C.t. 96, 56 L. Ed. 208) . ”