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TAX CLAIM AGAINST W V DWYER NEW YORK N Y Oct 21 William V Dwyer owner of Tropical Park race track near Miami onetime owner of the New York American hockey team and for years a prominent figure in the world of sports and the United States Government have tangled A civil suit was filed yesterday in Federal Court Brooklyn against Dwyer for 3715907 for alleged unpaid taxes interest and penalties According to United States Attorney Michael F Walsh who brought the action the years involved are 1922 to 1925 inclusive and 1927 to 1929 inclusive