¶1Leopold Frankel, of Paterson, N. J. (Frankel & Frankel, of Paterson, N. J., on the brief), for appellant.
¶2S. Dee Hanson, Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Alexander Tucker, Sp. Assts. to the Atty. Gen., Charles M. Phillips, U. S. Atty., and B. Thorn Lord, Asst. U. S. Atty., both of Trenton, N. J., on the brief), for the Collector.
¶3Before BIGGS, MARIS, and GOODRICH, Circuit Judges.
¶5The judgment of the district court is supported by its findings of fact. An examination of the record discloses that these in turn are fully supported by the evidence and the inferences reasonably to be drawn therefrom. Accordingly the judgment is affirmed.