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John S. CHALFANT, Appellant, v. James L. O'TOOLE, Jr., Collector of Internal Re

PER CURIAM.

The facts and questions involved in this case are stated in the opinion of the court below. 12 F. Supp. 17.

After argument and full consideration had we find ourselves in accord therewith, and the decree below is affirmed on such opinion, adding thereto the later decided case of Supreme Permanent B. L. Association v. Milbourne, Sec. 1835, Vol. 1, Prentice-Hall (1935).

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CHALFANT v. O'TOOLE
(Dec 2, 1935)