
    Galen L. TAIT, Collector of Internal Revenue for the District of Maryland, Plaintiff in Error, v. COMMERCIAL CREDIT COMPANY, Defendant in Error.
    (Circuit Court of Appeals, Fourth Circuit.
    October 22, 1925.)
    No. 2363.
    In Error to the District Court of the United States for the District of Maryland, at Baltimore; Morris A. Soper, Judge.
    A. W. W. Woodcock, U. S. Atty., of Baltimore, Md., and Charles T. Hendler, Sp. Atty. Internal Revenue, of Washington, D. O. (A. W. Gregg, Solicitor of Internal Revenue, of Washington D. C., on the brief), for plaintiff in error. M. H. Lauchheimer, of Baltimore, Md. (Slyvan Hayes Lauchheimer, of Baltimore, Md., on the brief), for defendant in error.
    Before WOODS, WADDILL, and ROSE, Circuit Judges.
   PER CURIAM.

Affirmed upon the opinion below 2 F.(2d) 862.

Judge WOODS, before his death, concurred that this case should be affirmed.  