
    MOORE, Collector of Internal Revenue, v. RUCKGAHER.
    (Circuit Court of Appeals, Second Circuit.
    April 25, 1902.)
    No. 143.
    In Error to the Circuit Court of the United States for the Southern District of New York.
    For opinion below, see 104 Fed. 947.
    George H. Pettitt, U. S. Atty., for plaintiff in error. A. E. Henrichs, for defendant in error.
    Before WALLACE, LACOMBE, and SHIPMAN, Circuit Judges.
   PER CURIAM.

Judgment of circuit court affirmed.  