MADDEN, District Judge.
These are suits for the recovery of income taxes paid for the year 1944. The taxes in question were paid, timely claims for refund were filed and suits instituted within the statutory period. The parties agree and the Court finds that the Court has jurisdiction to entertain the actions. The three cases were consolidated and submitted on the pleadings and a stipulation which establishes the facts in the matter. They are as briefly as can be...
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