
    The MICHIGAN STOVE COMPANY, Appellant, v. Fred L. WOODWORTH, Collector, etc., Appellee.
    No. 8439.
    Circuit Court of Appeals, Sixth Circuit.
    Jan. 15, 1941.
    Earle W. Wallick, of Washington, D. C., for appellant.
    John C. Lehr, U. S. Atty., and J. Thomas Smith, both of Detroit, Mich., and William B. Waldo, of Washington, D. C., for appellee.
    Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.
   PER CURIAM.

This case came on to be heard upon the record, briefs, and oral arguments of counsel. Upon consideration whereof, it is ordered and adjudged that the judgment appealed from be and it hereby is affirmed upon the grounds and for the reasons stated in the opinion, findings of fact and conclusions of law of the District Court.  