No. 1772. August 20, 1937. Chester A. Bennett and Daniel C. Eberly, both of Washington, D.C., for plaintiff. Bunk Gardner, U.S. Atty., and Eli H. Brown, 3d, Asst. U.S. Atty., both of Louisville, Ky. At Law. Action by William C. White against the United States of America to recover fraud penalties assessed and collected from him by the Collector of Internal Revenue. Petition dismissed. HAMILTON, District Judge. This is an action instituted by the plaintiff, William C. White, against the United States