Citations

Full opinion text

PER CURIAM. The order is affirmed on the authority of Taft v. Commissioner, 304 U.S. 351, 58 S.Ct. 891, 82 L.Ed. 1393, 116 A.L.R. 346, and Chase Nat. Bank v. Higgins, D.C.S.D. N.Y., 42 F.Supp. 325, affirmed, 2 Cir., 124 F.2d 519.