DeVANE, District Judge.
Petitioner, Winston M. Reynolds, was sentenced by this Court on September 27, 1954, for violations of the Internal Revenue Laws of 1939 relating to excise taxes on wagers. This is petitioner's third effort to have these sentences set aside. He first took an appeal to the United States Court of Appeals for the Fifth Circuit, which affirmed the judgment of this Court in Case No. 2029, Reynolds v. United States,
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