
    ALPHA PORTLAND CEMENT CO. et al., Appellants, v. Harwell G. DAVIS, Individually and as Collector of Internal Revenue, et al., Appellees.
    No. 8323.
    Circuit Court of Appeals, Fifth Circuit.
    March 10, 1937.
    Forney Johnston, Jos. F. Johnston, and Borden Burr, all of Birmingham, Ala., and Niel P. Sterne, of Anniston, Ala., for appellants.
    J. P. Jackson, Sp. Asst, to Atty. Gen., Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst, to Atty. Gen., for appellees.
    Before FOSTER, SIBLEY, and HOLMES, Circuit Judges.
   PER CURIAM.

On the authority of Beeland Wholesale Company et al. v. Harwell G. Davis, Individually and as Collector of Internal Revenue (C.C.A.) 88 F.(2d) 447, decided February 16, 1937, the judgment in the above numbered and entitled cause is affirmed.  