
    Lyle S. VAN ANTWERP, Appellant, v. Giles KAVANAGH, Collector of Internal Revenue for the District of Michigan, Appellee.
    No. 11357.
    United States Court of Appeals Sixth Circuit.
    Dec. 13, 1951.
    Lyle S. Van Antwerp, pro per.
    Edward T. Kane, Theron L. Caudle, Charles Oliphant, Ellis N. Slack and C. Moxley Featherston, Washington, D. C., for appellee.
    Before HICKS, Chief Judge, and Mc-ALLISTER and MILLER, Circuit Judges.
   PER CURIAM.

The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, and the argument of counsel for the government, and the court being duly advised,

Now, therefore, it is ordered, adjudged, and decreed that the judgment of the District Court be and the same is hereby affirmed for the reasons set forth in the findings of fact and conclusions of law of the District Court.  