MEREDITH, District Judge.
This matter is pending in each case upon the Motions of the plaintiff and the defendant for summary judgment. The facts have been stipulated by the parties, and they have been heard by oral arguments and by briefs. These actions are to recover federal income taxes and interest alleged to have been erroneously and illegally assessed and collected for the year 1957 in the amount of $9,081.57 from Richard and Almira S. Baldwin and in the amount...
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