Court of Appeals for the Second Circuit March 31, 1964, 28533_1 (Thomas Browne Foster v. United States)

MARSHALL, Circuit Judge:

In this suit for refund of income taxes paid for the years 1953 and 1954, taxpayer appeals from a judgment for the Government entered after trial without jury. It will be seen from an examination of Judge Levet’s opinion below, 221 F.Supp.