
    DURADENE COMPANY, Inc., Appellant, v. M. Hampton MAGRUDER, Collector of Internal Revenue for the United States for the District of Maryland, Appellee.
    No. 4320.
    Circuit Court of Appeals, Fourth Circuit.
    April 14, 1938.
    David Hettleman, of Baltimore, Md., for appellant.
    Frederick G. Rita, Sp. Asst, to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and ■ Bernard J. Flynn, U. S. Atty., and G. Randolph Aiken, Asst. U.'S. Atty., both of Baltimore, Md., on the brief), for appellee.
    Before NORTHCOTT and SOPER, Circuit Judges and HAYES, District Judge.
   PER CURIAM.

For the reasons given in the opinion of the judge below, 21 F.Supp. 426, which is adopted as the opinion of this court, the judgment is affirmed.

Affirmed.  