ATWELL, Chief Judge.
The above two cases were consolidated and tried as one case, since they are husband and wife.
I find the facts to be as alleged in the stipulation.
I further find that the assessment made against the plaintiffs in each of these consolidated cases was based upon the fact that the taxpayer did not list the amount which was the basis of the assessment, and which he had paid, over the ceiling price for automobiles.
I find that...
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