OPINION AND ORDER
KOELTL, District Judge.
These two suits are brought on behalf of the individual plaintiffs — Susan Lehman, Rita Sager, and Gerald Sager — who seek to represent a class of those similarly situated. Plaintiffs seek to recover the amount of the federal excise tax that was allegedly improperly charged on their tickets procured from the defendants in the 1995 calendar year for travel in the 1996 calendar year. Defendants, USAIR...
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