GRUBB, District Judge.
The above are actions for refund of alleged overpayments of income taxes for the years 1953, 1954, and 1955 in the total amount of $85,657.76. The controversy concerns amounts of allowable deductions as reasonable additions to a reserve for bad debts under Section 23 (k) (1), 26 U.S.C.A., I.R.C.1939, as amended, applicable for the year 1953, and Section 166(c), 26 U.S.C.A., I.R.C. 1954, for the years 1954 and 1955.
The court has jurisdiction...
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