Citation Codes Equivalent Citations citation codes Docket Number No. 13724. Attorney(S) Joseph E. Gallagher, Scranton, Pa., for Bertram Bennett, Philadelphia, Pa., Robert J. Doran, Wilkes-Barre, Pa. (Jenkins, Bennett Jenkins, Philadelphia, Pa., Reynolds, Reynolds Doran, Wilkes-Barre, Pa., on the brief), for Judges Harry Ellis Kalodner Austin Leander Staley William Francis Smith See more information ... Smart Summary Please sign up to generate summary. Roger MATTES, as Trustee in Bankruptcy of Carpet Center, Inc., Bankrupt, Appellant, v. AMERICAN ACCEPTANCE CORPORATION. PER CURIAM. Upon review of the record we find no error. The judgment of the District Court will be affirmed on the well-reasoned opinion of Chief Judge Murphy, 204 F. Supp. 26.