SCHOONMAKER, District Judge.
These two suits were tried before the court without a jury. The plaintiff is seeking to recover federal taxes paid by the plaintiff upon dues and initiation fees during the period from June 1, 1935, to July 1, 1938. The action at No. 412 covers plaintiff's claim for the period from September 1, 1935, to March 1, 1936, and the plaintiff's claim is for $6,578.58 with interest. The action at No. 413 covers plaintiff's claim for the period...
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