HASTIE, Circuit Judge.
In these suits a Pennsylvania insurance company, Fire Association of Philadelphia, is seeking refunds of alleged overpayments of income taxes for the years 1942, 1943 and 1944. The district court concluded that there had been no overpayments and the taxpayer has appealed.
The basis of the claim is the same for each year. The matter in controversy is the proper treatment of certain reinsurance transactions for tax purposes. The taxpayer...
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