No. 7, Docket 22354.United States Court of Appeals, Second Circuit.Argued November 12, 1952.
Decided December 1, 1952.
Appeal from the United States District Court for the Eastern District of New York; Harold M. Kennedy, Judge.
From a summary judgment in an action by Winthrop Taylor, plaintiff, to recover an overassessment of taxes, the latter appeals.
Oeland Kuhn, New York City, Walter R. Kuhn, New York City, of counsel, for plaintiff-appellant.
Ellis N. Slack, Acting Asst. Atty. Gen., Frederic G. Rita, Sp. Asst. to Atty. Gen., Frank J. Parker, U.S. Atty., Nathan Borock, Asst. U.S. Atty., Brooklyn, N.Y., for Joseph Marcelle, Collector of Internal Revenue, First District of New York, defendant-appellee.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
PER CURIAM.
The judgment is affirmed on the opinion of the court below, 97 F. Supp. 35.
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