This cause was heard upon the transcript of the record, briefs and arguments of counsel.

On consideration whereof, it is now here ordered and adjudged that the judgments appealed from herein be and the same are in all things affirmed upon the authority of Di Santo v. U. S., 6 Cir., 93 F.2d 948; Dano v. U. S., 3 Cir., 91 F.2d 1012; U. S. v. Goldsmith, 2 Cir., 91 F.2d 983; and U. S. v. Tishman, 7 Cir., 99 F.2d 951.