This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, it appearing that this suit was filed July 6, 1950;

And it appearing that Section 2901 of the Internal Revenue Code, as amended *542 by Act of February 21, 1950, 64 Stat. 7, became effective September 1, 1950, 26 U. S.C.A. § 2901, and by its own terms was not applicable to any suit filed before it took effect:

It is ordered that the judgment of the District Court be and it hereby is affirmed, upon authority of Stitzel-Weller Distillery, Inc., v. United States, D.C., 82 F.Supp. 50, affirmed 6 Cir., 180 F.2d 357.