
    No. 794.
    Perkins, Trading as Perkins Battery Co., v. Pennsylvania.
    
      Mr. Samuel Kagle for appellant. Mr. Claude T. Reno, Attorney General of Pennsylvania, for appellee.
    
      January 5, 1942.
   Per Curiam:

The motion to affirm is granted and the judgment is affirmed. § 1606 (a) of the Internal Revenue Code as amended, 53 Stat. 1391; Kentucky Whip & Collar Co. v. Illinois Central Railroad Co., 299 U. S. 334.  