¶1In Error to the District Court of the United States for the Southern District of New York.
¶2Writ of error to the District Court for the Southern District of New York. Plaintiffs sued to recover taxes paid under -the provisions of section 304 of the Revenue Act of 1917 (Comp. St. § 5986c). Judgment for plaintiffs. Defendant appeals.
¶3Affirmed.
¶4Charles H. Tuttle, U. S. Atty., of New York City (Charles Lincoln Sylvester, Asst. U. S. Atty., óf New York City, of counsel), for plaintiff in error.
¶5Barnes, McKenna & Halstead, of New York City (Bernard C. McKenna and James M. Snee, both of New York City, of counsel), for defendants in error.
¶6Before MANTON and L. HAND, Circuit Judges, and CAMPBELL, District Judge.
¶8The judgment below is affirmed on the authority of Fleischmann Mfg. Co. v. Irwin, etc. (C. C. A.) 5 F.(2d) 167, and Mayes v. Paul Jones & Co. (C. C. A.) 270 F. 121.
¶9Judgment affirmed.