
    No. 210.
    No. 211.
    No. 212.
    Whitmore v. Ormsbee, Commissioner of the Bureau of Revenue; KGFL, Inc. v. Ormsbee, Commissioner of the Bureau of Revenue; and Houck et al. v. Ormsbee, Commissioner of the Bureau of Revenue.
    October 14, 1946.
    
      Lake J. Frazier for appellants.
    
      Arthur W. Scharfeld and Fred E. Wilson for appellee.
   Per Curiam:

The motions to affirm are granted and the judgments are affirmed. (1) Hills-borough v. Cromwell, 326 U. S. 620, 623; Matthews v. Rodgers, 284 U. S. 521, 525; (2) Union Brokerage Co. v. Jensen, 322 U. S. 202.

Reported below: 64 F. Supp. 911.  