
    N. A. WOODWORTH COMPANY, Appellant, v. Giles KAVANAUGH, Collector of Internal Revenue, Appellee.
    No. 11595.
    United States Court of Appeals Sixth Circuit.
    Feb. 12, 1953.
    Dykema, Jones & Wheat, Detroit, Mich., for appellant.
    Philip A. Hart and Roger P. O’Connor, Detroit, Mich., Ellis N. Slack and I. Henry Kutz, Washington, D. C., for appellee.
    Before ALLEN, MARTIN and McAL-LISTER, Circuit Judges.
   PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel;

And the court being advised;

And no reversible error appearing in the record;

It is ordered that the judgment be affirmed for the reasons and upon the grounds stated in the opinion of the District Court. 102 F.Supp. 9.  