
    Mrs. Alma Foster ATKINS, Appellant, v. J. O. BENDER, Collector of Internal Revenue, Appellee.
    Circuit Court of Appeals, Fifth Circuit.
    January 6, 1930.
    Rehearing Denied January 30, 1930.
    No. 5674.
    W. Scott Wilkinson, of Shreveport, La. (C. Huffman Lewis and A. L. Burford, both of Shreveport, La., on the brief), for appellant.
    Philip H. Mecom, U. S. Atty., and J. Pair Hardin, Asst. U. S. Atty., both. of Shreveport, La. (C. M. Charest, Gen. Counsel, and Prederick W. DeWart, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.
    Before WALKER, BRYAN, and FOSTER, Circuit Judges.
   FOSTER, Circuit Judge.

This is a suit to recover income taxes paid under protest. The jury was waived, and the court found against appellant on the facts and the law. The issues are extensively reviewed in the well-considered opinion of the District Court. 26 F. (2d) 690. We concur in the conclusions of the District Court.

Affirmed.  