¶1Taylor & Taylor, of Memphis, Tenn., and E. T. Palmer, of Dyersburg, Tenn., for appellant.
¶2Wm. McClanahan, of Memphis, Tenn., for appellee.
¶3Before HICKS, Chief Judge, and MARTIN and McALLISTER, Circuit Judges.
¶5This cause was heard upon the record and briefs and involves the same question presented in Perry v. United States of America, 6 Cir., 170 F.2d 844, and is affirmed upon the authority of the opinion in that case.