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  1. Gregg W. Collins; Jeanne E. Collins, Plaintiffs-appellants, V. Internal Revenue Service; Perry Mastrocola, Revenueofficer; City Of Euclid; Euclid City Jail; Scott,corporal, Euclid City Jailor; Michael J. Wallenhorst,fbi/special Agent; James S. Gallas, U.S. Magistrate;united States Of America, Defendants-appellees near Columbus, OH