GODDARD, District Judge.
Motions to dismiss the petition in each of the above-entitled suits for lack of jurisdiction on the ground that the cause of action set forth in each is barred by the provisions of section 3226 of the Revised Statutes of the United States, as amended by section 1103(a) of the Revenue Act of 1932, 26 U.S.C.A. § 156, 26 U.S.C.A. §§ 1672-1673.
The actions are brought to recover income taxes alleged to have been illegally...
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