
    Margaretta C. CLARK, Executrix of the Last Will and Testament and Codicil Thereto of J. William Clark, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
    No. 7197.
    Circuit Court of Appeals, Third Circuit.
    Dec. 7, 1939.
    Lindabury, Depue & Faulks, of Newark, N. J. (Ferdinand Tannenbaum, of New York City, and James E. T. Tams, of Newark, N. J., of counsel), for plaintiff-appellant.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Lester L. Gibson, Sp. Assts. to Atty. Gen.,' John J. Quinn, U. S. Atty., and Thorn Lord, Asst. U. S. Atty.,' both of Trenton, N. J., and Howard D. Pack, Sp. Asst, to Atty. Gen., for the United States.
    Before BIGGS, MARIS, and BIDDLE, Circuit Judges.
   PER CURIAM.

The judgment of the district court is affirmed upon the opinion of Judge Forman, D.C., 30 F.Supp. 599.  