
    Giles KAVANAGH, Collector of Internal Revenue, Appellant, v. J. H. NOBLE, Appellee.
    No. 10331.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 11, 1947.
    Writ of Certiorari Granted June 2, 1947.
    See 67 S.Ct. 1514.
    John C. Lehr and Morris Zwerdling, both of Detroit, Mich., and Douglas W. Mc-Gregor and Sewall Key, both of Washington, D. C., for appellant.
    E. M. Baynes and W. H. Harris, both of West Palm Beach, Fla., and Julius L. Berns, of Detroit, Mich., for appellee.
    Before SIMONS, MARTIN and MILLER, Circuit Judges.
   PER CURIAM.

This appeal has been considered on the record and on the oral arguments and printed briefs of attorneys for the appellant and for the appellee, respectively; and it appearing that reversal of the judgment below would necessitate overruling the previous decision of this court in United States v. The Lederer Terminal Warehouse Co., 6 Cir., 139 F.2d 679, and no valid rea. son being presented for overruling that decision, ’the judgment of the district court, 66 F.Supp. 258, is affirmed.  