JUERGENS, District Judge.
This action is founded on Sections 1340 and 1345 of Title 28 United States Code, and Sections 7401 and 7402 of the Internal Revenue Code and is a civil action arising under the Internal Revenue Laws of the United States.
The complaint alleges that on March 15, 1954, a statutory notice of deficiency was mailed to defendant Claus E. Tietje and his wife, Ann Tietje, advising them of a proposed income tax deficiency to be assessed against...
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