COXE, District Judge.
These are separate actions brought by Sun-Herald Corporation (hereinafter referred to as "Sun-Herald Co.") and News Publishing Company of Baltimore City (hereinafter referred to as "News Co.") for the refund of income taxes alleged to have been illegally collected for the year 1930. Both actions were commenced on August 6, 1942. In the Sun-Herald Co. action, a recovery of $15,073.18, with interest, is sought, represented by a tax payment of ...
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