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Arthur J. PALMER, Appellant, v. UNITED STATES of America, Appellee
PER CURIAM:
The order denying appellant’s motion under 28 U.S.C. § 2255 is affirmed.
We are satisfied that the court’s finding that Palmer’s plea was entered understandingly and voluntarily is correct.
We find no merit in Palmer’s contention that 26 U.S.C. § 4724 violates the Fifth Amendment.