The opinion
SIMONS, Circuit Judge.
The judgment below ( 9 F.Supp. 1008 ), is affirmed upon the authority of Founders General Corporation, Petitioner, v. James J. Hocy, Collector, etc., Nos. 398, 331 and 330, 300 U.S. -, 57 S.Ct. 457 , 81 L.Ed. — , announced by the United States Supreme Court on March 1, 1937.