Court of Appeals for the Second Circuit January 24, 1963, 119, Docket 27677 (Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United States)

MEDINA, Circuit Judge.

Plaintiff appeals from an adverse judgment after a non-jury trial in the Southern District of New York, in an action brought under 28 U.S.C., Section 1346(a) (1) to recover income taxes paid under protest for the year 1952 in the amount of $61,482.58. We hold that Judge Levet properly determined that $72,727.