
    Before the Second Division,
    December 29, 1954
    No. 58651.
    protest 229612-K (New York).
    Ernest L. Frankl Associates v. United States,
   Opinion by

Lawrence, J.

An examination of the papers in this case disclosed nothing which would tend in any way to overcome the presumption of correctness attaching to the decision of the collector. The protest was therefore overruled.  