
    UNITED STATES of America, Appellant, v. MORRISDALE COAL CO. UNITED STATES of America v. MORRISDALE COAL CO., Appellant.
    Nos. 8238, 8249.
    Circuit Court of Appeals, Third Circuit.
    Argued May 5, 1943.
    Decided May 10, 1943.
    George E. H. Goodner, of Washington, D. C., for Morrisdale Coal Co.
    Warren F. Wattles, of Washington, D. C., for the United States.
    Before MARIS, JONES, and GOODRICH, Circuit Judges.
   PER CURIAM.

The judgment of the district court is affirmed for the reasons set forth in the opinions of Judge Kirkpatrick, 46 F.Supp. 356 and 50 F.Supp. 138.  