MEMORANDUM DECISION
WILLIAM N. GOODWIN, Chief Judge.
The plaintiff makes a Fifth Amendment claim for a tax refund.
Although the facts are not in dispute, they should be briefly summarized.
Plaintiff is a lawyer who practiced his profession in the State of Washington until 1961 when he retired. Apparently he was financially successful and accumulated United States dollars. These dollars "flowed" into Canada and were invested by the plaintiff...
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