The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised,

Now, therefore, it is Ordered, Adjudged, and Decreed that the judgment be and is hereby affirmed upon the findings of fact and conclusions of law of the district court. See Poliafico v. United States, 6 Cir., 237 F.2d 97, 112.