RAYMOND, District Judge.
The essential facts in the above cases are practically undisputed. It was stipulated in open court that the testimony received in case No. 3208 should be considered as the evidence in case No. 3209. By these suits plaintiff seeks to recover capital stock taxes paid by it under protest, which were levied under section 1000 of the Revenue Act of 1921 (42 Stat. 294), for the years ending June 30, 1923, and June 30, 1924; the amounts paid being...
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