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PONCHIK v. C.I.R.

No. 87-5034.

854 F.2d 1127 (1988)

Thomas James PONCHIK, a/k/a Thomas John Shallan, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Revenue Agent R. Wallin and Revenue Agent K. Cederholm, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided August 31, 1988.

Attorney(s) appearing for the Case

James C. Whelpley, Roseville, Minn., for appellant.

Doris Coles, Arlington, Va., for appellees.

Before JOHN R. GIBSON, Circuit Judge, PECK and HENLEY, Senior Circuit Judges.

HENLEY, Senior Circuit Judge.

Thomas James Ponchik challenges the district court's order dismissing his complaint seeking redetermination of an income tax deficiency. The district court concluded that it lacked subject matter jurisdiction pursuant to the anti-injunction provision of the Internal Revenue Code of 1954, 26 U.S.C. § 7421(a). For reasons to be stated, we reverse and remand.

At the time that Ponchik's income tax returns for the 1980, 1981 and...

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