The facts in this case and the question arising on these facts differ in no essential respects from the facts and the question involved in United States v. Powell and Anderson, Receivers of the Seaboard Air Line Railway Company, 152 F.2d 228. The two causes, though not formally consolidated, were argued before us together.

For the reasons set out in our opinion in the Seaboard case, the judgment of the District Court is affirmed.

Affirmed.