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BANK OF AMERICA NATIONAL TRUST & SAVINGS ASSOCIATION (a National Banking Association) v. United States
PER CURIAM.
The judgment of the District Court is affirmed for the reasons stated in its opinion, 69 F.Supp. 932, and on authority of Helvering v. Virginia Hotel Corporation of Lynchburg, 4 Cir., 132 F.2d 909, affirmed 319 U.S. 523, 63 S.Ct. 1260, 87 L.Ed. 1561, 152 A.L.R. 871.