
    J. CHR. G. HUPFEL CO., Inc., Plaintiff-Appellant, v. Charles W. ANDERSON, as United States Collector of Internal Revenue for the Third District of New York, Defendant-Appellee.
    No. 141.
    Circuit Court of Appeals, Second Circuit.
    Feb. 15, 1932.
    For opinion below, see 51 F.(2d) 115.
    L. L. Hamby, of Washington, D. C., and Augustus S. Mapes, of New York City, for appellant.
    George Z. Medalie, U. S. Atty., of New York City (Leon E. Spencer, Asst. U. S. Atty., of New York City, of counsel), for appellee.
    Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed on the opinion of Clarke v. Haberle Crystal Springs Co., 280 U. S. 384, 50 S. Ct. 155, 74 L. Ed. 498.  