QUINN v. HOOK

PER CURIAM:

On review of the record we find no error. The Judgment of the District Court will be affirmed for the reasons so well stated by Judge Freedman in his opinion reported at 231 F. Supp. 718 (E.D.Pa. 1964). See also Judge Kirkpatrick's opinion in Baglivio, et al. v. Commissioner, 235 F. Supp. 493 (E.D. Pa. 1964) (filed August 5, 1964).