In May 1799, Walter Lunn, the Pursuer, was rendered bankrupt and subsequently sued for cessio bonorum. The Pursuer claimed that his insolvency was the result of innocent misfortune, while the Defender, his creditors, claimed that the Pursuer had engaged in fraud, thus disqualifying him from cessio bonorum. John Nixon, as Defender court-appointed trustee of Lunn's sequestered estate, opposed Lunn's claim to cessio bonorum after Nixon's review of Lunn's finances returned a much larger debt than Lunn had originally claimed. Nixon challenged the profits that Lunn claimed from a subject in Edinburgh liferented by his wife. Nixon argued that these rents were far less conseqential than Lunn claimed and that a competing claim on these rents by the family of Mrs. Lunn currently before the court would cause long delays in Walter Lunn's creditors receiving any of this money. Nixon also claimed that Lunn overstated the travel expenses he incurred while working as a traveling packman through the country of Roxburgshire.