This cause was heard on the transcript of the record, briefs and arguments of counsel; on consideration whereof, it is ordered and adjudged that the judgment entered January 15, 1940, 41 F.Supp. 887, and appealed from, be and the same is in all things affirmed, upon the authority of France Co. v. Commissioner of Internal Revenue, 6 Cir., 88 F.2d 917.