
    FOSTER BOX BOARD COMPANY, Appellant, v. Jesse W. CLARKE, Individually, and as Collector of Internal Revenue, Appellee. FOSTER BOX BOARD COMPANY, Appellant, v. Neal BREWSTER, Individually and as Collector of Internal Revenue, Appellee.
    Nos. 421, 422.
    Circuit Court of Appeals, Second Circuit.
    June 7, 1937.
    Knowlton Durham, of New York City (Knowlton Durham and Alfred S. Forsyth, both of New York Cjty, of counsel), for appellant.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to the Atty. Gen., for appellees.
    Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Judgments affirmed on the authority of A. Schrader’s Sons v. United- States (C.C. A.) 51 F.(2d) 1038, and Renfrew Mfg. Co. v. United States (D.C.) 53 F.(2d) 404.  