BECKER, District Judge.
Each of these consolidated civil actions is a suit for the refund of federal income taxes and interest thereon. Because the actions involve common questions of law and fact, they have been consolidated for trial and determination.
Plaintiffs have complied with all conditions precedent to the institution of these actions. Jurisdiction to determine the actions exists under Section 1346 of Title 28, U.S.C.
In each of the consolidated...
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