
    Cordelia W. FRENCH, Plaintiff-Appellee, v. Joseph T. HIGGINS, Collector of Internal Revenue for the Third District of New York, Defendant-Appellant.
    No. 59.
    Circuit Court of Appeals, Second Circuit.
    Oct. 19, 1942.
    William L. Lynch, Asst. U. S. Atty., of New York City, for appellant.
    Harold H. Meyers, of New York City, for appellee.
    Before LEARNED HAND, CHASE, and FRANK, Circuit Judges.
   PER CURIAM.

Judgment affirmed in open court on the authority of Commissioner of Internal Revenue v. Bartlett, 2 Cir., 113 F.2d 766; Commissioner of Internal Revenue v. Buck, 2 Cir., 120 F.2d 775; Commissioner of Internal Revenue v. Winslow, 1 Cir., 113 F.2d 418, 133 A.L.R. 405; and Allis v. La Budde, et al., 7 Cir., 128 F.2d 838.  