
    WERNER MACHINE CO., Inc., v. MANNING, Collector of Internal Revenue. (two cases).
    No. 7782, 7802.
    Circuit Court of Appeals, Third Circuit.
    Argued May 22, 1942.
    Decided May 28, 1942.
    Leopold Frankel, of Paterson, N. J. (Frankel & Frankel, of Paterson, N. J., on the brief), for appellant.
    S. Dee Hanson, Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Alexander Tucker, Sp. Assts. to the Atty. Gen., Charles M. Phillips, U. S. Atty., and B. Thorn Lord, Asst. U. S. Atty., both of Trenton, N. J., on the brief), for the Collector.
    Before BIGGS, MARIS, and GOODRICH, Circuit Judges.
   PER CURIAM.

The judgment of the district court is supported by its findings of fact. An examination of the record discloses that these in turn are fully supported by the evidence and the inferences reasonably to be drawn therefrom. Accordingly the judgment is affirmed.  