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Petition of Fiscal Services Limited

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On the basis of the above section of law, Mr. Lauri Antero Holmaranta therefore has no right to present himself as a party in the said case.

5) The bankrupt's estate has abandoned the dispute in a manner binding on Mr. Lauri Antero Holmaranta.

Through its letter of October 15th, the administration of the bankrupt's estate has cancelled all the powers of attorney to carry on the case it had taken up.

6) The opinions of Mr. Lauri Antero Holmaranta and the trustees in bankruptcy, expressed after the agreement and related to Mr. Holmaranta's right to carry on the legal proceedings.

For the disputed shares Mr. Karl Lindroos has paid to the bankrupt's estate of Mr. Holmaranta the sum which the majority of the creditors of the bankrupt's estate was willing to accept as the settlement. Since the trustees were authorised to make a settlement in the name and on behalf of Mr. Holmaranta, Mr. Holmaranta can no longer make any claim on Mr. Karl Lindroos as regards these shares. Should Mr. Holmaranta consider his rights to be violated in some way, he should turn to the trustees in bankruptcy.

It is my firm opinion that the bankrupt's estate has abandoned the dispute related to the shares in a final manner which is binding to Mr. Holmaranta, to the benefit of Mr. Karl E. Lindroos for the price ordered by the bankrupt's estate, and Mr. Holmaranta has thereafter no right to carry on in his own name the respective dispute initiated by him."


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