RAYFIEL, District Judge.
These are actions for the refund of income taxes paid for the years 1945 and 1946. One action is brought by Henry Bronsther and Helen Bronsther, his wife, to recover the sums of $5,278.52 and $829.94 for the years 1945 and 1946, respectively, and the other by Miller Bronsther and Jean Bronsther, his wife, to recover the sums of $4,699.14 and $687.05 for the years 1945 and 1946, respectively.
Henry and Miller Bronsther are brothers...
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