Benjamin GINSBERG, Plaintiff and Appellant, v. UNITED STATES of America, Appellee, 443 F.2d 1362

PER CURIAM: The order denying relief under Rule 60(b), F.R.Civ.P., from a judgment entered for a tax liability of Ginsberg is affirmed. The issue has been here before. Ginsberg v. United States (9th Cir., 1969), 408 F.2d 1016, and taxpayer lost. Our prior decision concludes Ginsberg now.