
    McKESSON & ROBBINS, Inc., a Corporation, Plaintiff-Appellant, v. William H. EDWARDS, Individually and as Collector of Internal Revenue for the Second District of New York, Defendant-Appellee.
    No. 191.
    Circuit Court of Appeals, Second Circuit.
    March 20, 1939.
    Donald Horne and Leonard Marshall, both of New York City, for appellant.
    Gregory F. Noonan, U. S. Atty., of New York City (Leon E. Spencer, Asst. U. S. Atty., of New York City, of counsel), for appellee.
    Winthrop, Stimson, Putnam & Roberts, of New York City .(Percy W. Crane and E. Tinsley Ray, both of New York City, of counsel), for amicus curiae.
    Before SWAN, AUGUSTUS N. HAND, Circuit Judges, and PATTERSON, District Judge.
   PER CURIAM.

Judgment, D.C., 14 F.Supp. 109, affirmed.  