
    William H. EDWARDS, Collector of Internal Revenue, Second New York District. Plaintiff in Error (Defendant Below), v. CHILE COPPER COMPANY, Defendant in Error (Plaintiff Below).
    (Circuit Court of Appeals, Second Circuit.
    February 16, 1925.)
    No. 177.
    In Error to the District Court of the United States for the Southern District of New York.
    William Hayward, U. S. Atty., of New York City (Thomas J. Crawford, Asst. U. S. Atty., of New York City, of counsel), for plaintiff in error.
    Root, Clark, Buckner & Howland, of New York City (Arthur A. Bal-lantine, Carroll A. Wilson, and George E. Cleary, all of New York City, of counsel), for defendant in error.
    Before ROGERS, HOUGH, and MANTON, Circuit Judges.
   PER CURIAM.

Judgment affirmed, on the opinion of Judge Learned Hand in the court below (294 F. 581).  