CONNELL, Chief Judge.
This is an action brought by the taxpayer in which he alleges the invalidity of an assessment by the District Director of certain excise wagering tax deficiencies in the amount of $91,805.46 including penalties and interest. Further alleging that the "assessments were unlawful, arbitrary, capricious and wholly void for the reason that the Plaintiff was not engaged in the business of accepting wagers * * *" plaintiff seeks a declaration that the...
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