
    UNITED STATES of America, Appellant, v. Bernard STOUMEN.
    No. 14926.
    United States Court of Appeals Third Circuit.
    Argued Jan. 8, 1965.
    Decided Jan. 28, 1965.
    Ralph A. Muoia, Dept, of Justice, Tax Division, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Dept, of Justice, Washington, D. C., Drew J. T. O’Keefe, U. S. Atty., on the brief), for appellant.
    W. Bradley Ward, Schnader, Harrison, Segal & Lewis, Philadelphia, Pa. (Fred L. Rosenbloom, Wesley H. Caldwell, Roper & Caldwell, Philadelphia, Pa., on the brief), for appellee.
    Before BIGGS, Chief Judge, and KALODNER and SMITH, Circuit Judges.
   PER CURIAM.

An examination of the record in this case discloses no error. The findings of fact and conclusions of law filed by the court below are correct. The judgment will be affirmed.  