Judgment was rendered in favor of the United States in the court below. Upon certiorari the judgment was affirmed January 26, 1931, per curiam, on the authority of Stange v. United States, 282 U. S. 270; Aiken v. Burnet, 282 U. S. 277; Brown & Sons Lumber Co. v. Burnet, 282 U. S. 283; Burnet v. Chicago Ry. Equipment Co., 282 U. S. 295; Graham v. Goodcell, 282 U. S. 409; Mascot Oil Co. v. United States, 282 U. S. 434.