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.