
    Homer L. BRUCE, Appellant, v. UNITED STATES of America, Appellee.
    No. 23642.
    United States Court of Appeals Fifth Circuit.
    Jan. 10, 1967.
    Homer L. Bruce, Houston, Tex., for appellant.
    Morton L. Susman, U. S. Atty., Houston, Tex., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept, of Justice, Washington, D. C., James R. Gough, Asst. U. S. Atty., Houston, Tex., Melva M. Graney, Thomas L. Stapleton, Attys., Dept, of Justice, Washington, D. C., Woodrow Seals, U. S. Atty., John H. Baumgarten, Asst. U. S. Atty., Houston, Tex., for appellee.
    Before TUTTLE, Chief Judge, and AINSWORTH and DYER, Circuit Judges.
   PER CURIAM:

We have carefully read the opinion and judgment of the trial court in this case, entered February 10, 1966, D.C., 254 F.Supp. 816. We find that it correctly states the legal principles controlling this suit for refund of taxes by appellant. We, therefore, affirm the judgment of the trial court on the opinion of that court.  