HARPER, Senior District Judge.
On July 26, 1970, the plaintiff-appellant, Scot L. Robertson, was assessed $47,800.00 under the Marijuana Transfer Tax Act, 26 U.S.C. § 4741 (repealed by Act Oct. 27, 1970, P.L. 91-513, 84 Stat. 1292). This assessment arose out of the appellant's conviction for possession of marijuana in the State of Indiana in 1969, wherein 477.5 ounces of marijuana were confiscated from him. A lien was placed upon the Helen L. Robertson Trust...
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