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Frank K. BOWERS, Individually and as Collector of Internal Revenue for the Second District of New York, In Error v. NEW YORK & ALBANY LIGHTERAGE COMPANY, in Error Frank K. BOWERS, Individually and as United States Collector of Internal Revenue for the Second Collection District of New York, in Error v. Lloyd W. SEAMAN, In Error Frank K. BOWERS, United States Collector of Internal Revenue for the Second District of New York, in Error v. Thomas Staples FULLER, in Error
PER CURIAM.
The above cases are affirmed, on the authority of Seaman v. Bowers (C. C. A.) 297 F. 371.
HAND, Circuit Judge, dissents.