Frank NICK v. John B. DUNLAP, Acting Collector of Internal Revenue, 185 F.2d 674

PER CURIAM. Despite the vigorous contentions of appellant to the contrary, we are in no doubt that the decision of Manning v. Seeley Tube & Box Co., 338 U.S. 561, 70 S.Ct. 386, is controlling in this case. The judgment is Affirmed.