
    Before the Second Division,
    May 27, 1952
    No. 56717.
    protest 146921-K (Minneapolis).
    Fred D. Parker v. United States,
   Opinion by

Lawrence, J.

From an examination of the papers in the case, the court found nothing therein tending in any way to overcome the presumption of correctness which attached to the decision of the collector. The protest was therefore overruled.  