PER CURIAM.
Appellant Julius Rappaport (hereinafter referred to as the "taxpayer") appeals from a judgment of the district court in favor of defendant. The district court held that an action brought by taxpayer to have a tax assessment made against him for 1970 declared invalid and to enjoin the collection of the taxes allegedly owed by him for that period was barred by the Anti-Injunction Act, § 7421 of the Internal Revenue Code,
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