
    NEVINS, Inc., v. Walter J. ROTHENSIES, Collector of Internal Revenue for the First District of Pennsylvania, Appellant.
    No. 8895.
    Circuit Court of Appeals, Third Circuit
    Argued Oct. 8, 1945.
    Decided Oct. 10, 1945.
    Robert R. Reynolds, Jr., of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., Gerald A. Glee-son, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for respondent.
    Morris Wolf, of Philadelphia, Pa. (Wolf, Block, Schorr & Solis-Cohen, of Philadelphia, Pa., on the brief), for appellee.
    Before MARIS, GOODRICH, and Mc-LAUGHLIN, Circuit Judges.
   PER CURIAM.

For the reasons set forth in the opinion of Judge Kirkpatrick, 58 F.Supp. 460, the judgment of the district court is affirmed.  