Per Curiam:
The motion to affirm is granted and the judgment is affirmed. § 1606 (a) of the Internal Revenue Code as amended, 53 Stat. 1391; Kentucky Whip & Collar Co. v. Illinois Central Railroad Co., 299 U. S. 334.
The motion to affirm is granted and the judgment is affirmed. § 1606 (a) of the Internal Revenue Code as amended, 53 Stat. 1391; Kentucky Whip & Collar Co. v. Illinois Central Railroad Co., 299 U. S. 334.