
    LINCOLN MILLS OF ALABAMA, a Corporation, Appellant, v. Harwell G. DAVIS, Individually and as Collector of Internal Revenue for the District of Alabama, Ap-pellee.
    No. 8186.
    Circuit Court of Appeals, Fifth Circuit.
    May 28, 1937.
    For former opinion, see 87 F.(2d) 773.
    Frank E. Spain and H. H. Grooms, both of Birmingham, Ala., for appellant.
    W. W. Bankhead, of Jasper, Ala., as amicus curiae.
    M. H. Eustace, Sp. Asst, to Atty. Gen., and Jim C. Smith, U. S. Atty., of Birmingham, Ala., for appellee.
    Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges. .
   PER CURIAM.

The petition for rehearing in the above numbered and entitled cause is denied.  