CROCKER, District Judge:
This is an appeal from a dismissal of the action in the district court on the grounds that a federal court cannot act where there exists a plain, speedy and efficient state remedy.
The pertinent facts are as follows: In April 1969, appellant, under penalty of perjury, filed a personal income tax return for 1968 indicating $90.00 due in state taxes. No payment was made. On two occasions the Franchise Tax Board (Board) notified appellant...
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