
    FARMERS’ LOAN & TRUST CO. v. TREAT, Collector.
    (Circuit Court, S. D. New York.
    June 10, 1909.)
    Turner, Rolston & lloran, tor plaintiff.
    Henry L. Stimson, U. S. Atty., for defendant.
   LACOMBE, Circuit Judge.

TMs cause is in all respects similar to Central Trust Co. v. Treat, 171 Fed. 301, in which, a memorándum of decision is filed to-day, and will be similarly disposed of.  