We follow the decisions of the Court of Appeals for the Sixth and Ninth Circuits in United States v. Decker, 292 F.2d 89, cert. den. 368 U.S. 834, 82 S. Ct. 58, 7 L.Ed.2d 36; Frye v. United States, 315 F.2d 491 and Starks v. United States, 316 F.2d 45, holding Section 5821 of Title 26 U.S.C.A. constitutional.

The judgment is affirmed.