MATTHES, Circuit Judge.
Sam G. Brown, hereinafter referred to as appellant, instituted this action in the United States District Court to enjoin the collection of additional income taxes for the years 1952, 1953 and 1954. The district court (Honorable Edward J. Devitt), after a hearing, concluded that it lacked jurisdiction to grant the injunction, and dismissed the complaint for failure to state a claim upon which relief could be granted. Appellant has appealed from...
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