¶1Stuart A. Smith, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Attorneys, Department of Justice, Washington, D. C., on the brief; Robert M. Draper, U. S. Atty., E. Win-ther McCroom, Asst. U. S. Atty., Cincinnati, Ohio, of counsel, for appellant.
¶2George E. Fee, Cincinnati, Ohio, Henry H. Hersch, James J. Ryan, Cincinnati, Ohio, on the brief, for appellee.
¶3Before McCREE and COMBS, Circuit Judges, and McALLISTER, Senior Circuit Judge.
¶4ORDER.
¶5This is an appeal from a judgment of the District Court in favor of appellee in a tax refund suit. Upon consideration, *878it is ordered that the judgment of the District Court be, and hereby is, affirmed for the reasons set forth in that Court’s opinion, 280 F.Supp. 437.