MEMORANDUM OPINION
BREWSTER, Chief Judge.
The seven suits for refund of federal income taxes listed in this paragraph under their original case numbers arose from the same transaction and involve the same question of law. The facts are stipulated. By consent of the parties, all of the cases have been consolidated for trial under docket number, CA 4-1014, and style, Ruby Glover (formerly Ruby Andrews), Trustee of the Marilyn Brachman Trust, et al. v. United...
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