PER CURIAM.
This case came on to be heard upon the record and briefs and argument of counsel; and it appearing that the action herein is not barred by the statute of limitations; and it appearing that no fraud, malfeasance, or misrepresentation of a material fact is shown with reference to the closing agreement executed by the parties hereto in March, 1933, and such closing agreement being therefore final and conclusive, Section 606, Revenue Act of 1928, 26 U.S.C.A. Int.Rev. Acts, page 458: It is ordered that the judgment of the District Court, 32 F. Supp. 942, be, and it is in all things, affirmed.