
    D. B. HEINER, Collector of Internal Revenue for the Twenty-Third District of Pennsylvania, Appellant, v. SPEAR & COMPANY, a Corporation, Appellee.
    No. 4886.
    Circuit Court of Appeals, Third Circuit.
    Oct. 27, 1932.
    Louis E. Graham, U. S. Atty., and John A. McCann, Sp. Atty., Bureau of Internal Revenue, both of Pittsburgh, Pa., for appellant.
    Smith, Shaw, McClay & Seifert and Eugene Strassburger, all of Pittsburgh, Pa., for appellee.
   Order

PER CURIAM.

Pursuant to the prayer of the above and foregoing petition, and the Court having been fully advised in the premises, it is hereby ordered that this appeal be, and it hereby is, dismissed, and the judgment of the District Court of the United States for the Western District of Pennsylvania, rendered December 24, 1931, in favor of the plaintiff is affirmed. It is further ordered that the mandate of this court issue forthwith.  