We have withheld decision of this case-since argument of the appeal on May 4, 1961 because the Supreme Court on June 19, 1961 granted certiorari in Lehigh Valley Cooperative Farmers, Inc. v. United States, 287 F.2d 726 (3 Cir. 1961). Since the Supreme Court’s decision in-the Lehigh Valley case on June 4, 1962 disposes of the government’s contentions, we affirm the judgment of the district court.

STEEL, D. J., did not participate in the decision of this case.