BAKER, District Judge.
By stipulation, these cases are submitted to the court to decide and determine all issues of fact as well as law; a jury being waived.
This memorandum is to be considered in both the above-styled cases, for the reason that each case is brought to recover overpayments of taxes, and both involve the same legal proposition. In each case the amount sued for is the excess in taxes claimed to have been paid by the plaintiffs by reason of the...
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