OPINION OF THE COURT
PER CURIAM.
Both appeals raise the issue, which we assume is properly formulated, as to whether the notices of deficiency mailed by the Internal Revenue Service complied with the statute directing the mailing of such notice to the taxpayer's last known address (Internal Revenue Code of 1954, § 6212).
The taxpayers sued in the district court to enjoin the defendants from attempting to collect assessments which were made following...
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