OPINION
BOWNES, District Judge.
These are consolidated actions by United Life and Accident Insurance Company (hereinafter United Life) against the United States for a refund of taxes allegedly erroneously and illegally assessed and collected. United Life's principal place of business is in Concord, New Hampshire. Jurisdiction and venue are based on 28 U.S.C. § 1346(a) (1) and 28 U.S.C. § 1402(a) (2). The case was tried without a jury. Although...
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