
    E. S. BRIANT, Independent Executor of the Estate of J. D. Sugg, Deceased, Appellant, v. George C. HOPKINS, Collector of Internal Revenue, Appellee.
    No. 5982.
    Circuit Court of Appeals, Fifth Circuit.
    Nov. 26, 1930.
    Harold B. Sanders, of Dallas, Tex., for appellant.
    Norman A. Dodge, U. S. Atty., of Port Worth, Tex., Wright Matthews, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.
    Before BRYAN and POSTER, Circuit Judges, and DAWKINS, District Judge.
   PER CURIAM.

The judgment is affirmed.  