Court of Appeals for the Second Circuit February 15, 1956, 69, Docket 23692 (United States v. Ella Swaab Behrens, Individually, and as of Leo F. Behrens)

HAND, Circuit Judge.

This is an appeal from a summary judgment for the plaintiff on stipulated facts in an action against the defendant by the United States to recover income taxes, assessed against her deceased husband, Behrens, for the years 1944, 1945.