opinion: Albert J. WILD, Appellant, v. Bennett Y. BREWER, Revenue Agent of the Internal Revenue Service, Appellee.
  No. 18860.
  United States Court of Appeals Ninth Circuit.
  June 2, 1964.
  Brown, Vlassis & Bain, Jack E. Brown,, and Arthur P. Allsworth, Phoenix, Ariz.,. and McLane & McLane, and W. Lee Mc-Lane, Jr., Phoenix, Ariz., and Thaddeus; Rojek, Washington, D. C., for appellant.
  Louis F. Oberdorfer, Asst. Atty. Gen.,. Lee A. Jackson, Joseph M. Howard, and Bui-ton Berkley, Attys., Dept, of Justice,,
  Washington, D. C., and Carl A. Muecke, U. S. Atty., and Richard C. Gormley, Asst. U. S. Atty., Phoenix, Ariz., for ap-pellee.
  Before MERRILL, Circuit Judge, MADDEN, Judge of the Court of Claims, and KOELSCH, Circuit Judge.
  On Rehearing
  MERRILL and KOELSCH, Circuit Judges:
  Judgment affirmed on the authority of Grant v. United States (1912) 227 U.S. 74, 33 S.Ct. 190, 57 L.Ed. 423, and Wilson v. United States (1911) 221 U.S. 361, 31 S.Ct. 538, 55 L.Ed. 771.