These cases present the same question and were submitted at the same time. They may be conveniently disposed of by one opinion. In each case an injunction was sought to stay the collection of the so-called "Windfall Tax" imposed by the Revenue Act of 1936, § 501, 26 U.S.C.A. § 345, on unjust enrichment. In each case an injunction was denied and the bill was dismissed, on the ground that section...
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