OPINION OF THE COURT

This is an appeal by Tipton Company, defendant below, from a judgment of the district court in the amount of $75,-315.59, entered in favor of Lloyd W. Shaley, plaintiff below, after a trial to the court. The judgment was entered upon findings, by the court that Tipton was the fraudulent transferee of plaintiff’s judgment debtor, Mark T. McKee, not a party to this action, with respect to $118,361.66 in checks' transferred by McKee to Tipton.

We have ’ carefully examined the record; it discloses no reversible error. We will affirm the judgment of the district court on its well reasoned opinion, Sahley v. Tipton Co., 264 F.Supp. 653 (D.Del., 1967).