Court of Appeals for the Second Circuit November 8, 1962, 44, Docket 27559 (Nicholas A. Stavroudis and Elizabeth W. Stavroudis v. United States)

PER CURIAM.

In an action brought under 28 U.S.C. § 1346(a) (1) to recover certain income taxes assessed against, and paid by, the plaintiffs for the year 1953, counsel for the taxpayers and the Government early entered into a stipulation. The taxpayers had made certain advances to a corporation, Renee Thornton, Inc., whose stock became worthless in 1952.