DAVIS, Chief Judge.
The foregoing six cases were consolidated for trial. The three plaintiffs are Gordon Scott Hogg, Jack B. Hogg and Robert H. Hogg, Jr. Each plaintiff has two suits against the Collector of Internal Revenue. The first series of suits involve the years 1942 and 1943 (the consolidated year), and are Civil Actions 694, in which Gordon Scott Hogg is plaintiff, 695 in which Jack B. Hogg is plaintiff, and 696 in which Robert H. Hogg, Jr. is plaintiff....
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