
    The BROWN FENCE & WIRE COMPANY, Appellant, v. UNITED STATES of America, Appellee.
    No. 7114.
    Circuit Court of Appeals, Sixth Circuit.
    March 11, 1937.
    Davies & Eshner, of Cleveland, Ohio, for appellant.
    E. B. Freed, U. S. Atty., of Cleveland, Ohio.
    Before MOORMAN, HICKS, and SIMONS, Circuit Judges.
   SIMONS, Circuit Judge.

The judgment below (9 F.Supp. 1008), is affirmed upon the authority of Founders General Corporation, Petitioner, v. James J. Hocy, Collector, etc., Nos. 398, 331 and 330, 300 U.S. -, 57 S.Ct. 457, 81 L.Ed. — , announced by the United States Supreme Court on March 1, 1937.  