
    William Dodge LEWIS, Appellant, v. Walter J. ROTHENSIES, Collector of Internal Revenue, First District of Pennsylvania.
    No. 8792.
    Circuit Court of Appeals, Third Circuit
    Argued June 6, 1945.
    Decided June 27, 1945.
    Frank A. Moorshead, of Philadelphia, Pa., for appellant.
    Leonard Sarrier, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Robert N. Anderson, and Clarence J. Nickman, Sp. Assts to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.
    Before BIGGS, MARTIN, and Mc-LAUGHLIN, Circuit Judges.
   PER CURIAM.

The judgment of the court below, 61 F.Supp. 862, is affirmed.  