dissents for the reasons stated in his dissenting opinion in Lowell v. United States, this day decided, ante, p. 111.
Laramore, Judge, took no part in the consideration and decision of this case.In accordance with the opinion of the court and on a memorandum report of the commissioner as to the amount due thereunder, it was ordered May 7, 1958, that judgment for the plaintiff be entered for $8,264.25.