OPINION
RYAN, District Judge.
Plaintiff moves for summary judgment in both of these actions. Jurisdiction and venue are not questioned. I find no factual issue present.
The actions were filed under Title 28 U.S.C. Section 1346(a) (1) for recovery of federal corporate income taxes. No. 65 Civil 3258 seeks a refund of taxes paid by plaintiff for the year 1960; No. 66 Civil 1207 for the year 1961. Three separate claims are alleged: one in No. 65 Civil...
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