Court of Appeals for the Ninth Circuit February 5, 1936, No. 7878 (Engle v. United States)

PER CURIAM.

On consideration of the record and briefs, and oral arguments of counsel, ordered judgment of District Court affirmed upon the authority of U. S. A. v. Pettigrew, 81 F.(2d) 666, and O’Rourke v. Com’r, 81 F.(2d) 668, decided January 27, 1936.