HAHN, District Judge.
Plaintiff has sued the government for refunds for the years 1929 and 1930 to recover tax alleged to have been wrongfully and illegally collected from the Commerce Guardian Trust & Savings Bank Company. There being two collectors, two suits were necessary. However, the two cases were consolidated for trial and the issues are identical.
Plaintiff claims that the Commerce Guardian Trust & Savings Bank Company was a dealer in securities...
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