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BLACK v. UNITED STATES

No. 668, Docket 75-6006.

534 F.2d 524 (1976)

R. L. BLACK et al., Plaintiffs-Appellants, v. UNITED STATES of America et al., Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided April 23, 1976.

Attorney(s) appearing for the Case

Thomas Hoffman, New York City, for plaintiffs-appellants.

James E. Crowe, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jr., Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington D. C., and David G. Trager, U. S. Atty. for the Eastern District of New York, Brooklyn, N. Y., on the brief), for defendants-appellees.

Before LUMBARD, FEINBERG and TIMBERS, Circuit Judges.

LUMBARD, Circuit Judge:

This appeal challenges a judgment entered in the Eastern District on February 11, 1976 denying plaintiffs' application for a preliminary injunction and granting defendants' motion to dismiss for lack of personal jurisdiction, lack of subject matter jurisdiction and failure to state a claim for relief. Since the defendants have not filed a responsive pleading, we must accept, as did Judge Neaher, the...

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