The only question on this appeal is whether the appellee corporation has its principal place of business in New York or in Alabama. If its principal place of business is in New York there is the diversity of citizenship requisite for federal jurisdiction. 28 U.S.C.A. § 1332(c). If the principal place of business is Alabama there is no federal jurisdiction. The district court decided that the principal place of business was in Alabama and dismissed the action. Anniston Soil Pipe Co. v. Central Foundry Co., D.C., 216 F.Supp. 473. We are in agreement with the district court in its decision and the reasons set forth in its opinion. The judgment is

Affirmed.