15 F.2d 1013 (1926)
HUBBARD-RAGSDALE COMPANY
No. 4693.
HUBBARD-RAGSDALE COMPANY
v.
Charles M. DEAN, Collector of Internal Revenue for the First District of Ohio.
No. 4693.
Circuit Court of Appeals, Sixth Circuit.
October 15, 1926.Norwood J. Utter, of Cincinnati, Ohio, for plaintiff in error.
Haveth E. Mau, U. S. Atty., and Simon Ross, Asst. U. S. Atty., both of Cincinnati, Ohio, for defendant in error.
*1014 PER CURIAM.
Judgment of the District Court affirmed, upon the authority of Law v. United States, 266 U.S. 494, 45 S. Ct. 175, 69 L. Ed. 401; Fleischman v. United States, 270 U.S. 349, 46 S. Ct. 284, 70 L. Ed. 624; United States v. Gordin (C. C. A. 6) 9 F.(2d) 394.