
    COMMERCE TITLE GUARANTY COMPANY, Appellant, v. UNITED STATES of America, Appellee.
    Nos. 8644, 8645.
    Circuit Court of Appeals, Sixth Circuit.
    June 6, 1941.
    J. E. McCadden, Allan Davis, and Dean P. Kimball, all of Memphis, Tenn., for appellant.
    William McClanahan, U. S. Atty., of Memphis, Tenn., for appellee.
    Before HICKS, ALLEN, and HAMILTON, Circuit Judges.
   PER CURIAM.

These consolidated causes were heard upon the transcript of the record, briefs and arguments of counsel, on consideration whereof, it is ordered and adjudged that the judgment appealed from be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the District Court, 32 F.Supp. 73, filed March 20, 1940.  