UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT
decided: March 18, 1968.
HARRY PARGAMENT, PLAINTIFF-APPELLANT,
EDWARD J. FITZGERALD, JR., AS DISTRICT DIRECTOR OF THE MANHATTAN DISTRICT INTERNAL REVENUE OFFICE, AND THE UNITED STATES OF AMERICA, DEFENDANT-APPELLEES
Lumbard, Chief Judge, Friendly, Circuit Judge, and Clarie, District Judge.*fn*
Author: Per Curiam
We affirm in open court the judgment of the Southern District which dismissed the plaintiff's complaint for the reasons stated in Judge Tenney's opinion at 272 F. Supp. 553 (1967), as the district court lacked jurisdiction over the subject matter.