
    NORTH PENNSYLVANIA RAILROAD COMPANY, Plaintiff-Appellee, v. Walter J. ROTHENSIES, Collector of Internal Revenue, for First District of Pennsylvania, Appellant.
    No. 8129.
    Circuit Court of Appeals, Third Circuit.
    Argued March 16, 1943.
    Decided March 22, 1943.
    Paul S. McMahon, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, and George J. Laikin, Sp. Assts. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellant.
    William R. Spofford, of Philadelphia, Pa. (Charles S. Jacobs and Ballard, Spahr, Andrews & Ingersoll, all of Philadelphia, Pa., on the brief), for appellee.
    Before BIGGS, MARIS, and JONES, Circuit Judges.
   PER CURIAM.

We think that this case is indistinguishable in principle from McCoach v. Minehill Railway Co., 228 U.S. 295, 33 S.Ct. 419, 57 L.Ed. 842. Upon the authority of that case and for the reasons stated in the opinion of Judge Kalodner for the District Court in this case, 45 F.Supp. 486, the judgment is affirmed.  