THOMAS GALLAGHER, JUSTICE.
Appeal from an order denying defendant's motion to vacate service of summons upon him in a civil action by the state to recover delinquent income taxes claimed to be due from him. On April 18, 1957, the date of service, defendant was a resident of the State of Florida where he had resided since 1945 but was present in St. Paul to defend criminal proceedings against him in the United States District Court.
On September 13, 1956, the...
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