KLOEB, District Judge.
These two suits are civil actions against the United States of America for the recovery of $4,080.21 and $5,511.79, with interest, alleged to have been erroneously assessed and collected from the plaintiff for the years 1943, 1944 and 1945 as income and victory tax required to be withheld, and Federal insurance contributions and Federal unemployment tax relating to the social security taxes.
The two actions were consolidated for the...
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