MEMORANDUM ORDER
MAXWELL, Chief Judge.
Cross motions for summary judgment are pending in these consolidated actions. The parties agreed to the consolidation, which was effected by order, entered November 25, 1974.
Both actions, brought under 28 U.S.C. § 1346(a)(1), are against the United States to recover corporate income taxes which the Commissioner of Internal Revenue (the "Commissioner") assessed to and collected from Douglas Coal Company...
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