Frank K. BOWERS, Individually and as Collector of Internal Revenue for the Second District of New York, Plaintiff In Error, v. NEW YORK & ALBANY LIGHTERAGE COMPANY, Defendant in Error; Frank K. BOWERS, Individually and as United States Collector of Internal Revenue for the Second Collection District of New York, Plaintiff in Error, v. Lloyd W. SEAMAN, Defendant In Error; Frank K. BOWERS, United States Collector of Internal Revenue for the Second District of New York, Plaintiff in Error, v. Thomas Staples FULLER, Defendant in Error

Frank K. BOWERS, Individually and as Collector of Internal Revenue for the Second District of New York, Plaintiff In Error, v. NEW YORK & ALBANY LIGHTERAGE COMPANY, Defendant in Error. Frank K. BOWERS, Individually and as United States Collector of Internal Revenue for the Second Collection District of New York, Plaintiff in Error, v. Lloyd W. SEAMAN, Defendant In Error. Frank K. BOWERS, United States Collector of Internal Revenue for the Second District of New York, Plaintiff in Error, v. Thomas Staples FULLER, Defendant in Error. (Circuit Court of Appeals, Second Circuit. February 1, 1926.) Nos. 179, 206, 215. In Error to the District Court of the United States for the Southern District of New York. For opinion below, see 4 F.(2d) 604. Emory R. Buckner, U. S. Atty., of New York City (Sherwood E. Hall, Asst. U. S. Atty., of New York City, A. W. Gregg, Solicitor of Internal Revenue, and Charles T. Hendler, Sp. Atty. Internal Revenue, both of Washington, D. C., of counsel), for pláintiff in error. Winifred Sullivan, of New York City, for defendant in error New York & Albany Lighterage Co. Budd & Coffey, of New York City (Bern Budd, Henry P. Keith, and Benjamin Mahler, all of New York City, of counsel), for defendant in error Seaman. Jackson, Fuller, Nash & Brophy, of New York City (George W. Mathews, of Boston, Mass., and Thomas S. Fuller, of New York City, of counsel), for defendant in error Fuller. Stuart Chevalier, of Washington, D. C., Ewing Everett, of New York City, and Robert N. Miller, of Washington, D. C., amici curiae (in the Fuller case). Before ROGERS, HOUGH, and HAND, Circuit Judges. [MAJORITY — PER CURIAM.] PER CURIAM. The above cases are affirmed, on the authority of Seaman v. Bowers (C. C. A.) 297 F. 371. HAND, Circuit Judge, dissents.