
    OLD-MERCHANTS NATIONAL BANK & TRUST COMPANY OF BATTLE CREEK and Wellington R. Burt, Executors of the Last Will and Testament of George R. Burt, Deceased, Appellants, v. UNITED STATES of America, Appellee.
    No. 8375.
    Circuit Court of Appeals, Sixth. Circuit.
    Nov. 12, 1940.
    B. R. Jouett, of Winchester, Ky., and Sabin & Turner, of Battle Creek, Mich., for appellants.
    John C. Lehr and J. Thomas Smith, both of Detroit, Mich., for appellee.
    Before ALLEN, ARANT, and MARTIN, Circuit Judges.
   PER CURIAM.

The court, having considered the oral arguments and printed briefs of counsel, the findings of fact, conclusions of law and opinion of the District Court, 36 F.Supp. 961, and the entire record in this cause, is of opinion that no reversible error was -committed by the District Court.

Accordingly, the judgment is affirmed.  