This appeal was heard upon the record, briefs and oral argument of counsel for respective parties, and having been duly considered by the court;

It is ordered that the judgment appealed from be and is hereby affirmed for the reasons given by the District Court in its memorandum opinion of January 3, 1949. In re Chilcote Co., 9 F.R.D. 571, and upon the authority of Wilson v. United States, 221 U.S. 361, 374, 376, 31 S.Ct. 538, 55 L.Ed. 771, Ann.Cas.1912D, 558.