PER CURIAM.
This is an appeal by plaintiff from a judgment dismissing its complaint in an action to recover an alleged overpayment of federal income tax for the year 1953. The judgment is affirmed on the opinion below. 162 F.Supp. 97.1
1.
See also the somewhat analogous situations discussed in Blackwell Oil & Gas Co. v. Commissioner, 10 Cir., 60 F.2d 257, and Hales-Mullaly, Inc., v. Commissioner, 10 Cir., 131 F.2d 509.