No. 13131. June 27, 1952. Rehearing Denied August 18, 1952. Writ of Certiorari Denied November 10, 1952. See 73 S.Ct. 168. Emmet J. Seawell, Sacramento, Cal., Harold M. Simon, Vista, Cal., for appellant. Ellis N. Slack, Acting Asst. Atty. Gen., Chauncey Tramutolo, U.S. Atty. Thomas Martin, Asst. U.S. Atty., Clyde R. Maxwell, Jr., Trial Attorney, Penal Division, Bureau of Internal Revenue, San Francisco, Cal., for appellee. Before DENMAN, Chief Judge, and STEPHENS and POPE, Circuit Judges. DENMAN