
    H. A. WROE, Appellant, v. James W. BASS, Collector of Internal Revenue, Appellee.
    No. 5915.
    Circuit Court of Appeals, Fifth Circuit.
    Dec. 15, 1930.
    Robert E. Cofer and John D. Cofer, both of Austin, Tex., for appellant.
    John D. Hartman, U. S. Atty., of San Antonio, Tex. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Wright Matthews, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.
    Before BRYAN and FOSTER, Circuit Judges, and HUTCHESON, District Judge.
   PER CURIAM.

The judgment is affirmed.  