PER CURIAM:
John B. Kotmair filed a pro se complaint against D. Gray and Gale Younkins, officers of the Internal Revenue Service, and certain employees of the Carroll County Bank and Trust Co. charging them with violating a number of his constitutional rights while acting under color of state law (42 U.S.C. §§ 1983 and 1985) and seeking $20,000 general and $60,000 punitive damages against each defendant. This action arose when Free State Home Builders, Inc...
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