¶1Ralph W. Weimer and Frank B. Mc-Clelland, Columbus, Ohio, for appellant.
¶2Carleton D. Powell, Department of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Loring W. Post, Michael L. Paup, Attorneys, Tax Division, Dept. of Justice, Washington, D. C., on brief, William W. Milligan, U. S. Atty., Columbus, Ohio, of counsel, for appellee.
¶3Before CELEBREZZE, PECK, MILLER, Circuit Judges.
¶4This appeal having been submitted to the Court on the record on appeal and the briefs and oral arguments of counsel, and it having been concluded that the judgment should be affirmed for the reasons set forth in the opinion filed by District Judge Joseph P. Kinneary, D. C., 334 F.Supp. 631.
¶5It is ordered that the judgment of the District Court be and it hereby is affirmed.