
    Walter J. ROTHENSIES, Collector, Appellant, v. Curtis BOK, Plaintiff-Appellee.
    No. 8104.
    Circuit Court of Appeals, Third Circuit.
    Argued Nov. 4, 1942.
    Decided Nov. 12, 1942.
    Willard H. Pedrick, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Gerald L. Wallace, and Edward First, Sp. Assts. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellant.
    Kenneth W. Gemmill, of Philadelphia, Pa. (Barnes, Dechert, Price & Smith, of Philadelphia, Pa., on the brief), for ap-pellee.
    Before BIGGS, MARIS, and GOODRICH, Circuit Judges.
   PER CURIAM.

The judgment of the court below is affirmed upon the opinion of Judge Bard reported in D. C., 43 F.Supp. at page 377.  