Judge Edelstein’s determination, in a careful and reasoned opinion, reported at 211 F.Supp. 934 (S.D.N.Y. 1962), sub nom. United States v. Birngold Realty Co., that the appellant was liable to the United States as primary obligor on the first two notes and guarantor on the third, with notice thereon waived, is clearly correct and the judgment is affirmed.