FIDELITY COLUMBIA TRUST CO. v. UNITED STATES

PER CURIAM.

This cause was heard upon the record, briefs and argument of counsel, and the court being of the opinion that there is no reversible error upon the record, it is ordered and adjudged that the judgment appealed from be and the same is in all things affirmed upon the authority of Franklin v. United States, 6 Cir., 101 F.2d 459, affirmed 308 U.S. 516, 60 S.Ct. 170, 84 L.Ed. 439.