PER CURIAM:
As announced from the bench during oral argument, the appeal is without merit and the judgment is affirmed. The stay is thereby vacated. The mandate shall issue forthwith.
Fred D. SIEGEL, Appellant, v. Clifford E. TYSON, Jr., Special Agent, Thomas A. Lopez, Internal Revenue Agent, Internal Revenue Service, et al., Appellees
331 F.2d 604
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