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CALESHU v. UNITED STATES

No. 77-1508.

570 F.2d 711 (1978)

George CALESHU, Appellee, v. UNITED STATES of America, Donald C. Alexander as Commissioner of Internal Revenue, a/k/a Commissioner of the Internal Revenue Service, and J. R. Starkey as District Director of the Internal Revenue Service and District Director of the Honolulu District of the Treasury, United States of America, and James E. Carter as the President of the United States of America, and Secretary of the Treasury, United States of America, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided February 6, 1978.

Rehearing Denied March 13, 1978.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, St. Louis, Mo., Leonard J. Henzke, Jr. (argued), Tax Div., Dept. of Justice, Washington, D. C., and Anthony Ilardi, Jr., Washington, D. C., Barry A. Short (former U. S. Atty.), St. Louis, Mo., on appendix and briefs, for appellants.

Douglas B. Brockhouse, St. Louis, Mo., argued and on brief, for appellee.

Before ROSS, STEPHENSON and WEBSTER, Circuit Judges.

STEPHENSON, Circuit Judge.

This is an appeal from an interlocutory order of the district court1 granting Caleshu's motion and ordering the United States to cease prosecuting a suit initiated against Caleshu in the United States District Court for the District of Hawaii. We vacate the district court's order.

This case is before us a second time. See Caleshu v. Wangelin, 549 F.2d 93 (8th Cir...

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