SWEIGERT, District Judge.
These cases, consolidated upon defendant's motion, are suits for the recovery of federal income tax. Plaintiffs, Canadian corporations, allege that, during the taxable years, 1955 and 1956, they were limited partners in California limited partnerships, that they did not have a permanent establishment in the United States, that, therefore, the rate of tax applicable to them was 15% under Article XI of the Tax Convention with Canada, and that...
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