
    BANK OF AMERICA NATIONAL TRUST & SAVINGS ASSOCIATION (a National Banking Association), Appellant, v. UNITED STATES of America, Appellee.
    No. 11718.
    Circuit Court of Appeals, Ninth Circuit.
    June 8, 1948.
    George H. Koster, of San Francisco, Cal., for appellant.
    Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key, George A. Stinson, Fred E. Youngman, and Arthur L. Jacobs, Sp. Assts. to Atty. Gen., and Frank J. Hennessy U. S. Atty., and William E. Licking, Asst. U. S. Atty., both of San Francisco, Cal., for appellee.
    Before GARRECHT, MATHEWS, and ORR, Circuit Judges.
   PER CURIAM.

The judgment of the District Court is affirmed for the reasons stated in its opinion, 69 F.Supp. 932, and on authority of Helvering v. Virginia Hotel Corporation of Lynchburg, 4 Cir., 132 F.2d 909, affirmed 319 U.S. 523, 63 S.Ct. 1260, 87 L.Ed. 1561, 152 A.L.R. 871.  