Kenneth R. Lalonde, Plaintiff-Appellant, v. United States of America Et Al., Defendants-Appellees., 478 F.2d 700 (8th Cir. 1973)

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Robert J. Milzavetz, Minneapolis, Minn., for plaintiff-appellant.

William A. Whitledge, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellees.

Before CLARK, Associate Justice, Retired,* and HEANEY and BRIGHT, Circuit Judges.

PER CURIAM.

Upon a careful consideration of the record, briefs and arguments of the parties, the Court has concluded that the judgment of the District Court should be affirmed for the reasons stated in that court's opinion. LaLonde v. United States, 350 F.Supp. 976 (D.Minn. 1972).

* United States Supreme Court, sitting by designation

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