CAVANAH, District Judge.
These are separate actions by the United Mercury Mines Company against John R. Viley, Collector of Internal Revenue for the District of Idaho, to recover capital stock taxes paid under protest for the years 1933 and 1934. A claim to have the taxes refunded was submitted to the collector of internal revenue, but repayment was denied.
The facts of the case are essentially similar and are not disputed. The plaintiff, an Idaho corporation...
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