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The problem was solved as follows

- Formatting the USB Pen Drive using the FAT32 file system
- Then run the command again to overwrite the flash drive with the image of Kali operating system

Checked !

See

http://s28.postimg.org/6w7ee1nfx/Captura_de_tela_de_2014_06_18_09_55_40.png

http://s28.postimg.org/ltfvf20od/Captura_de_tela_de_2014_06_18_09_56_07.png

Error starting Live USB - XZ-compressed data is corrupt

Follow the procedures documented in

http://br.docs.kali.org/installing-kali-linux-pt-br/instalacao-do-kali-linux-atraves-de-live-usb
...