MEMORANDUM OPINION AND ORDER
ZIRPOLI, District Judge.
The instant cases were brought by the plaintiffs, Joe R. and Mary Ramos, under Section 1346(a) (1) of Title 28, United States Code, to obtain refunds of federal income tax and interest which they allegedly overpaid. In Civil Action No. 40202, the plaintiffs seek to recover tax and interest totaling $66,797.77, paid for the calendar year 1956, plus interest allowed thereon by law. In Civil Action No. 40033...
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