
    Paul WEADOCK and Detroit Trust Company as Co-Trustees, etc. v. Giles KAVANAGH, individually and as Collector of Internal Revenue, etc.
    No. 10057.
    Circuit Court of Appeals, Sixth Circuit.
    Dec. 13, 1945.
    Harold H. Armstrong, of Detroit, Mich., for appellants.
    John C. Lehr, U. S. Atty., of Detroit, Mich, and Samuel O. Clark, Jr., of Washington, D. C., for appellee.
    Before ALLEN and MARTIN, Circuit Judges, and MILLER, District Judge.
   PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, the judgment is affirmed on the grounds and for the reasons stated in the opinion of the District Court, 62 F.Supp. 270,  