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LAING v. UNITED STATES

No. 707, Docket 73-2537.

496 F.2d 853 (1974)

James Burnett McKay LAING, Plaintiff-Appellant, v. UNITED STATES of America et al., Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided May 2, 1974.

Attorney(s) appearing for the Case

Rudolph F. Pierce, Boston, Mass. (Joseph S. Oteri, Kevin M. Keating, Martin G. Weinberg, Crane, Inker & Oteri, Boston, Mass., of counsel), for appellant.

Robert S. Watkins, Atty., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Bennet N. Hollander, Attys., Dept. of Justice, Washington, D. C., and George W. Cook, U. S. Atty. for the District of Vermont, of counsel), for appellees.

Before FRIENDLY and TIMBERS, Circuit Judges, and THOMSEN, District Judge.

PER CURIAM:

Plaintiff appeals from the judgment of the district court dismissing plaintiff's complaint, which sought an injunction against the continued possession by the Internal Revenue Service of money allegedly belonging to him and a declaratory judgment that the provisions of the Internal Revenue Code under which the assessment and levy on his property were made were unconstitutional. The facts are set out in the opinion of the district judge,

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