Court of Appeals for the Third Circuit May 23, 1966, 15714 (F. Willard Griffith and Theodora A. Griffith v. United States)

PER CURIAM.

This is an action for the refund of income taxes and interest paid by the plaintiff F. Willard Griffith for the taxable years of 1953 to 1960, inclusive. The action was presented to the court below on a stipulation of facts. The present appeal is from a judgment in favor of the defendant. The decision of this Court in Kiesling v. United States, 349 F.