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JAMES v. UNITED STATES

No. 74-1867.

542 F.2d 16 (1976)

Luther Albert JAMES, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

September 9, 1976.

Attorney(s) appearing for the Case

Charles C. McConnell, McConnell & Hough, Robert A. Kohn, Taustine, Post, Berman, Fineman & Kohn, Louisville, Ky., for plaintiff-appellant.

George J. Long, U. S. Atty., Louisville, Ky., Scott P. Crampton, Gary R. Allen, Asst. Atty. Gen., Tax Div. Dept. of Justice, Meyer Rothwacks, Ernest J. Brown, Jeffery Blum, Washington, D. C., for defendant-appellee.

Before PHILLIPS, Chief Judge, and CELEBREZZE and McCREE, Circuit Judges.

PHILLIPS, Chief Judge.

This case is before the court on remand from the Supreme Court. 424 U.S. 960, 96 S.Ct. 1452, 47 L.Ed.2d 728 (1976).

In a per curiam opinion published at 510 F.2d 860 (6th Cir. 1975), this court affirmed the judgment of the District Court denying an application for an injunction to restrain the assessment or collection of wagering taxes.

On March 22, 1976, the Supreme Court entered the following...

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