SHELBOURNE, District Judge.
The above styled cases were filed in this Court on March 16, 1959, and each suit seeks the refund of income taxes paid by respective plaintiffs for the years 1953, 1954, 1955, and 1956 according to deficiency assessments made in 1958. The cases are being determined in this Court upon the plaintiffs' motion for a summary judgment filed July 18, 1962. On the same date, an agreed order was entered consolidating the four cases and providing...
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