¶1Joseph France, of Baltimore, Md. (Yen-able, Baetjer & Howard, of Baltimore, Md., on the brief), for appellants.
¶2A. W. W. Woodcock,' U. S. Atty., of Baltimore, Md., and John H. Pigg, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.
¶3Before WADDILL and PARKER, Circuit Judges, and McDOWELL, District Judge.
¶5We find no error in the decision of the District Court, and we believe that nothing of importance could be added to the opinion of the trial judge, which is found in 26 F.(2d) 489.
¶6Affirmed.