PARKER, Circuit Judge.
This is an appeal from an order dismissing a suit instituted to enjoin the collection of a jeopardy assessment of additional income taxes with penalties and interest, and to require the repayment to taxpayer of the amounts collected thereon under a warrant of distraint. The case was heard on the pleadings, and the facts as they were at the time of the hearing are adequately stated in the opinion of the District Judge, which is reported in
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