This case, brought here on appeal by the United States from the judgment of the United States District Court, has been heard and considered upon the oral arguments and briefs of attorneys and upon the record in the case;

*836 And it appearing, from the reasoning in the opinion of District Judge Taylor published in D.C.E.D.Tenn., 156 F.Supp. 625, that a correct result was reached;

The judgment of the District Court is affirmed.