¶1Lowell W. Taylor, Memphis, Tenn., for appellant.
¶2H. Brian Holland, Ellis N. Slack, Henry L. Spencer and Marvin W. Weinstein, Washington, D. C., Millsaps Fitzhugh, Memphis, Tenn., for appellee.
¶3Before SIMONS, Chief Judge, and ALLEN and McALLISTER, Circuit Judges.
¶5This case came on to be heard upon the record and briefs and oral argument of counsel;
¶6On consideration whereof, it appearing that the findings of fact of the District Court are supported by the record and that the applicable statutes were correctly applied, Lazier v. United States, 8 Cir., 170 F.2d 521; Smith v. United States, D.C., 85 F.Supp. 838, affirmed 6 Cir., 180 F.2d 357. Cf. Stephenson v. Commissioner, 6 Cir., 101 F.2d 33, cer-tiorari denied 307 U.S. 647, 59 S.Ct. 1046, 83 L.Ed. 1527.
¶7And no reversible error appearing in the record:
¶8It is ordered that the judgment of the District Court be and it hereby is affirmed.