*84On Petition for Rehearing.
We have carefully reviewed the petition of the appellees for a rehearing and their request that said petition be heard and determined by this Court en bane.
The appellees’ petition that the rehearing be heard and determined en banc is denied, as is its request for a rehearing.
While financial statements of the petitioner, antedating the decision of the Referee, were referred to by the Court in a footnote and the appendix to the decision, the Court’s decision was based on and amply supported by the record made before the Referee and the Court.
Although the financial statements- received in evidence in a proceeding in the Bankruptcy Court for the District of Minnesota seeking to have the petitioner declared a bankrupt, indicated that the petitioner’s financial condition continued to deteriorate after the confirmation of the plan, they were not necessary to support the decision of the Court, nor were they so considered.