Spencer GRANT, Executor of the Last Will and Testament of Blanche Kelleher Grant, Deceased, Appellant and Appellee, v. James G. SMYTH, Former Collector of Internal Revenue, Appellee and Appellant

PER CURIAM.

Agreeing with both the views and the language of District Judge Hamlin, we adopt as our own both the reasoning and the language of the opinion below, 123 F.Supp. 771. The judgment is affirmed.