VOGEL, Circuit Judge.
This is an appeal from the District Court's judgment dismissing taxpayer-appellant's complaint which sought an abatement of Withholding and F.I. C.A. taxes assessed against it and an injunction prohibiting the collection of such taxes. Taxpayer-appellant is an association of state colleges and universities, referred to generally as the Big Eight Conference, organized for the purpose of controlling and managing intercollegiate athletics among...
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