In our view the case at bar is ruled by the decision of the Supreme Court of the United States in MacEvoy Co. v. United States, 1944, 322 U.S. 102, 64 S.Ct. 890, 88 L.Ed. 1163, as construed and applied in United States v. Blount Bros. Const. Co., D.C.Md.1958, 168 F.Supp. 407, and Elmer v. United States F. & G. Co., D.C. S.D.Miss.1959, 174 F.Supp. 437; McGregor Architectural Iron Co. v. Merritt-Chapman & Scott Corp., D.C.M.D.Pa. 1957, 150 F.Supp. 323, to the contrary notwithstanding.

Judgment will be entered affirming the judgment of the District Court.