Plaintiff brought these two actions to recover refund judgments for deficiency assessments levied by the Commissioner and collected by defendant for the calendar years 1936 to 1939, inclusive. The differences in the two actions lay in the years in which the assessments were made. The two cases were consolidated for trial. Because of certain refunds which had been made, only portions of the assessments for the year 1937 and 1939 and for the over-assessment for the year 1938...
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