(dissenting). I respectfully dissent. My views regarding the *292main point involved in the ease, were expressed in the opinion of this court in the case of Cooney v. Collins et al., 176 F. 189, 99 C. C. A. 543, and in my dissenting opinions in the case of In re Eilers Music House (C. C. A.) 270 F. 915, 925, and in the case of the same title reported in (C. C. A.) 274 F. 330, 335; to which views I still adhere.