SWEENEY, District Judge.
These two actions, in which the taxpayers seek to recover income taxes allegedly improperly assessed and collected, have been consolidated for trial. In the main, they are based on the same facts and will be treated herein as one action, with an additional issue decided in the Chapin case.
The taxpayers were each owners of fifty per cent. of the stock in the Breckwood Real Estate Company (hereinafter referred to as Breckwood). Their...
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