GIGNOUX, District Judge.
These are actions brought under 28 U.S.C.A. § 1346(a) (1) for refund of Federal Unemployment Taxes paid for the years 1954, 1955 and 1956 in the amounts of $149.44, $240.58 and $295.55, respectively, with interest. By agreement of the parties, the cases were consolidated for trial and, as consolidated, have been submitted to the Court for decision and judgment upon the pleadings and a stipulation of facts.
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