¶1J. S. G. Gallagher, of Miami, Fla., for appellant.
¶2J. W. Watson, Jr., Mitchell D. Price, and Robert S. Florence, all of Miami,.Fla., Wilburn P. Hughes, U. S. Atty., of Jacksonville, Fla., and Raymond F. Brown, Sp. Atty., Bureau of Internal Revenue, of Miami, Fla., for appellee.
¶3Before BRYAN and FOSTER, Circuit Judges, and GRUBB, District Judge.
¶6The judgment in the above numbered and entitled cause is affirmed.