PER CURIAM.
This appeal raises complicated questions of income taxation in regard to the withholding of a portion of the proceeds derived from the handling and marketing of apples by a cooperative organization. The appeal is from a judgment of the district court by which the court denied to taxpayer a refund of amounts paid under protest.
The judgment is affirmed without a reasoned opinion because we adhere to the general principles expressed in our opinion in the case of Caswell's Estate v. C.I.R., 1954, 9 Cir., 211 F.2d 693. See also C.I.R. v. Carpenter, 5 Cir., 1955, 219 F.2d 635.