PER CURIAM.
The plaintiff appeals pro se from the district court's judgment dismissing these two tax cases. These appeals have been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. After an examination of the record and the briefs, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.
The plaintiff filed tax returns for 1980, 1981, and 1982 which listed his...
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