Opinion
No. 21003.
April 15, 1964.
Appeal from United States District Court for the Northern District of Alabama; Seybourne H. Lynne, Chief Judge.
Harold I. Apolinsky, E.M. Friend, Jr., Alfred Swedlaw, Sirote, Permutt, Friend Friedman, Leader, Tenenbaum, Perrine Swedlaw, Birmingham, Ala., for appellant.
Ralph A. Muoio, Donald W. Williamson, Jr., Robert N. Anderson, Attys., Tax Div., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept. of Justice, Washington, D.C., Macon L. Weaver, U.S. Atty., Birmingham, Ala., E. Ray Acton, Asst. U.S. Atty., for respondent.
Before RIVES and JONES, Circuit Judges, and BOOTLE, District Judge.
We agree with the opinion of the district court reported at 217 F. Supp. 176. Its judgment is therefore
Affirmed.