
    No. 58645.
    protest 229078-K (New York).
    Gray Associates v. United States,
   Opinion by

Johnson, J.

The protest was filed by an attorney, purportedly acting for and on behalf of the plaintiff, but, according to the collector’s memorandum, no power of attorney was on file authorizing him to act. Since no one appeared and established authority to act, the protest was dismissed.  