
    E. A. DAWES, Appellant, v. Marion H. ALLEN, Collector of Internal Revenue, Appellee.
    No. 11492.
    Circuit Court of Appeals, Fifth Circuit.
    Oct. 30, 1946.
    W. Herbert Hodges and Lawrence S. Camp, both of Atlanta, Ga., for appellant.
    Newton K. Fox, Sewall Key, and J. Louis Monarch, Sp. Assts. to Atty. Gen., Douglas W. McGregor, Asst. Atty. Gen., and John P. Cowart, U. S. Atty., of Macon, Ga., for appellee.
    Before HOLMES, WALLER, and LEE, Circuit Judges.
   PER CURIAM.

The judgment of the Court below, 61 F. Supp. 284, is affirmed.  