337 F2d 858 Keller Goetz Inc v. United States
337 F.2d 858
64-2 USTC P 9862
KELLER & GOETZ, INC., Plaintiff-Appellant,
The UNITED STATES of America, Defendant-Respondent.
No. 151, Docket 29102.
United States Court of Appeals Second Circuit.
Submitted Nov. 9, 1964.
Decided Nov. 18, 1964.
Charles E. Cooney, Jr., Costello, Cooney & Fearon, Syracuse, N.Y., for plaintiff-appellant.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Morton K. Rothschild, Attorneys, Dept. of Justice, Washington, D.C., Justin J. Mahoney, U.S. Atty., of counsel, for appellee.
Before SWAN, WATERMAN and MOORE, Circuit Judges.
This is an appeal from a judgment dismissing the complaint in an action to recover federal income taxes allegedly illegally collected for the fiscal year ending April 30, 1958. Appellants' brief asks us to reconsider our decision in Dwight v. U.S., 2 Cir., 328 F.2d 973, which is conceded to be directly in point. We see no reason to do so and affirm the judgment on that authority.