Samuel A. NEWMAN and Helen B. Newman, His Wife, Appellants, v. Stanley GRANGER, Collector of Internal Revenue

PER CURIAM.

The interesting issue presented by this appeal is covered fully and correctly by the findings of fact, conclusions of law and opinion of the court below, 141 F. Supp. 37. No useful purpose would be served by repeating here what was said by the trial court. The judgment of the court below therefore will be affirmed upon the opinion of Judge Marsh.