From a study of this case I am of the opinion that the alleged bankrupt is not a moneyed, business, or commercial corporation within the meaning of the United Stated Bankruptcy Act (11 USCA), and that In re Dairy Marketing Ass’n of Ft. Wayne, Inc. (D. C.) 8 F.(2d) 626, clearly decides the question. The other business, if it could be called sueh, transacted, was merely incidental to the main business of the association.

The recommendations of the special master are therefore adopted, and counsel for the alleged bankrupt will prepare a decree accordingly.