447 F.Supp. 221 (D.D.C. 1978), Civ. A. 76-2132, Smiertka v. United States Dept. of Treasury, I.R.S.
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447 F.Supp. 221 (D.D.C. 1978), Civ. A. 76-2132, Smiertka v. United States Dept. of Treasury, I.R.S.
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