KLOEB, District Judge.
These cases, consolidated for the purpose of trial, are for refund of documentary stamp taxes in the sum total of $2,145, paid in accordance with the provisions of Sections 1800 and 1801 of the Internal Revenue Code, 26 U.S.C.A. §§ 1800, 1801, upon the issuance of certain instruments of indebtedness by plaintiffs to the Massachusetts Mutual Life Insurance Company on June 1, 1951. Plaintiff The H. Kobacker and Sons Company is a subsidiary...
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