KALBFLEISCH, District Judge.
The above-captioned six actions were consolidated for trial by previous order of this Court. Civil actions Nos. 36935 and 36936 are actions for the refund of $3,539.77 and $2,557.93, respectively, in FICA, FUTA and withheld income taxes alleged by the taxpayers, Campbell Sash Works, Inc. and Calex Corporation, to have been erroneously and illegally assessed and collected by the Government for the first quarters of 1956, and 1957, plus...
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