BRYAN, District Judge.
While the claim in No. 354 is for the recovery of the same item of 1937 taxes sought in No. 193, and the decision of the former would render moot the claim in No. 193 for 1937 taxes, it is necessary to decide both cases because No. 193 embraces a second claim not involved in No. 354.
No. 193.
In my opinion the plaintiff taxpayer is entitled to prevail in his claims for both 1937 and 1939 taxes.
My view is that the disbursements...
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