THOMAS, District Judge.
These are two actions brought to recover an alleged excess of income and profits taxes paid by the British American Manufacturing Company for the years 1918 and 1919.
On June 14, 1919, the taxpayer filed its income and profits tax return for the year 1918, disclosing a tax liability which, with interest, aggregated $42,291.38, which sum was paid in installments from March 19, 1919, to January 19, 1920. For the year 1919 the taxpayer...
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