WEINBERGER, District Judge.
Two cases, identically titled, and separately numbered as shown above have been consolidated for all proceedings.
One case involves a claim for refunds on income taxes paid for the year 1952 and the other for 1953. The dates of payment of the taxes and the dates of filing claims for refund are alleged in the complaints and admitted by the defendant.
The defendant in its answer in each case has alleged as an affirmative defense...
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