PAUL, District Judge.
These are actions for the recovery of amounts alleged to have been illegally collected as income taxes. Since both cases rest on substantially the same state of facts and are to be determined by the same principles of law they have, by agreement, been tried together. In each case the tax years involved were 1948 and 1949 and the sole issue is whether income arising from the sales of certain real estate in those years was properly taxable as capital...
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