PER CURIAM.
This is a civil action for conversion of a tractor. The action was filed in the Circuit Court of the State of Oregon for the County of Multnomah, but was removed to the United States District Court since at the time of the alleged tort the appellees (defendants below) were employees of the Internal Revenue Service. See 28 U.S.C.A. § 1442(a) (1).
The case was tried to the court sitting without a jury. Appellees contended that the action was...
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