B.D. PARKER, JR., Circuit Judge: Appellant G. Hallett Denton (“Denton”), the executor of the estate of George W. Denton, appeals from a judgment of the United States District Court for the Southern District of New York (Conner, /.). The district court affirmed an order of the Bankruptcy Court (Hardin, /.) that collateral estoppel did not relieve Denton from proving that a debt owed…
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