MEMORANDUM OPINION AND ORDER
WEBSTER, District Judge.
Plaintiff William Irvin Drake instituted this action to recover amounts paid on account of taxes assessed by defendant United States of America. Jurisdiction is based upon 28 U.S.C. §§ 1340 and 1346.
On August 14, 1970, plaintiff was timely assessed the sum of $98,116.45 respecting plaintiff's wagering activities during the period October, 1965 through and including February, 1967. Plaintiff...
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