
    C. I. T. CORPORATION and United States Fidelity and Guaranty Company of Maryland, Appellants, v. UNITED STATES of America, Appellee.
    No. 6179.
    Circuit Court of Appeals, Fifth Circuit.
    May 23, 1932.
    Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.
   PER CURIAM.

On the authority of United States v. Commercial Credit Co., 52 S. Ct. 467, 76 L. Ed. -, decided by the Supreme Court May 2, 1932, the judgment is affirmed.  