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BRUNO v. UNITED STATES

No. 76-1420.

547 F.2d 71 (1976)

Frank Angelo BRUNO, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided December 29, 1976.

Rehearing and Rehearing Denied January 18, 1977.

Attorney(s) appearing for the Case

William D. Cosgrove and John J. Cosgrove, Kansas City, Mo., for appellant.

Scott P. Crampton, Gilbert E. Andrews, William A. Friedlander and Daniel F. Ross, Attys., Tax Div., Dept. of Justice, Washington, D. C., and Bert C. Hurn, U. S. Atty., and Frederick O. Griffin, Asst. U. S. Atty., Kansas City, Mo., for appellee.

Before BRIGHT, STEPHENSON and HENLEY, Circuit Judges.

Rehearing and Rehearing En Banc Denied January 18, 1977.

HENLEY, Circuit Judge.

Frank Angelo Bruno appeals from a judgment of the district court* dismissing for want of subject matter jurisdiction his action under 28 U.S.C. § 1346(a)(1) for the recovery of internal revenue taxes alleged to have been erroneously or illegally assessed or collected.

The facts may be summarized as follows. Plaintiff was arrested by officers...

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