Frank J. Parker, U.S. Atty., Brooklyn, N.Y., Theron L. Caudle, Asst. Atty. Gen., Washington, D.C., Frederic G. Rita, Sp. Asst. to Atty. Gen. (Ellis N. Slack, A. F. Prescott, Sp. Assts. to Atty. Gen., of counsel), for appellant.
Charles Korn, New York City, for appellees.
Before L. HAND, SWAN and CHASE, Circuit Judges.
PER CURIAM.
¶1
Judgment affirmed upon Judge Kennedy's opinion in the District Court, 90 F.Supp. 37 .
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Parties appellee: George Palen SNOW and Carmel Snow appellant: Joseph P. MARCELLE, Collector of Internal Revenue Counsel Frank J. Parker, U. S. Atty., Brooklyn, N. Y., Theron L. Caudle, Asst. Atty. Gen., Washington, D. C., Frederic G. Rita, Sp. Asst t0 Att7' Gen' (E1Iis N’ SIack- A‘ K Prescott, Sp. Assts. to Atty. Gen., of counsel), for appellant. Charles Korn, New York City, for appellees.