JONES, Chief Judge.
In these two cases, consolidated for trial and involving the same issues of law and fact, the plaintiffs, husband and wife, sue to recover from the defendant income taxes alleged to have been improperly assessed for the years 1949 (case No. 292-54) and 1950 (case No. 111-55) in the amounts of $3,693.56 and $4,718.46, respectively.
The sole issue presented is whether the Commissioner of Internal Revenue has properly determined that three...
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