¶1Frank E. Bubna, of Cleveland, Ohio, for appellant.
¶2E. B. Freed, U. S. Atty., of Cleveland, Ohio, for appellee.
¶3Before HICKS, SIMONS, and ALLEN, Circuit Judges.
¶5The judgment of the District Court is affirmed upon the authority of Helvering v. Butterworth, 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365.