Counsel for both parties agreeing that the only question sought to be raised in this case is that which was presented in the cases of McCoach v. Trust Co. and McCoach v. Norris, 142 Fed. 120, 73 C. C. A. 610, we need only say that, as there has not in the meantime been any contrary decision of that question by the Supreme Court, we adhere to the position taken by us in the cases referred to, and accordingly the judgment in the present case is affirmed.