
    FIDELITY & COLUMBIA TRUST COMPANY, Executor of Estate of Catherine E. Nugent, Appellant, v. UNITED STATES of America, Appellee.
    No. 9181.
    Circuit Court of Appeals, Sixth Circuit.
    Dec. 2, 1942.
    A. Scott Hamilton and Woodward, Dawson & Hobson, all of Louisville, Ky., for appellant.
    Eli H. Brown, III, of Louisville, Ky., for appellee.
    Before HICKS, SIMONS, and McALLISTER, Circuit Judges.
   PER CURIAM.

This cause was heard upon the record, briefs and argument of counsel, and the court being of the opinion that there is no reversible error upon the record, it is ordered and adjudged that the judgment appealed from be and the same is in all things affirmed upon the authority of Franklin v. United States, 6 Cir., 101 F.2d 459, affirmed 308 U.S. 516, 60 S.Ct. 170, 84 L.Ed. 439.  