TRIMBLE, Chief Judge.
1.
This proceeding, consolidated for trial under Civil No. 1846, seeks the recovery, in separate suits, of income taxes, plus statutory interest, as follows:
1939 - $ 5,542.73 1940 - 51,607.36 1941 - 91,244.26 1942 - 32,367.87 ____________ Total - $ 180,762.22
2.
The Arkansas-Missouri Power Corporation...
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