HICKEY, Circuit Judge.
The taxpayer, Cole, filed this action pursuant to Section 1346, Title 28 U.S.C. The complaint alleged that a wagering tax had been erroneously or illegally assessed and collected by the United States Government, and prayed for the refund of the tax and penalty so collected. There were seven separate prayers appended to the complaint, each purporting to set out an additional claim. However, the language used in each prayer interchanged the words...
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