BOOTLE, Chief Judge:
These are civil actions brought by the plaintiffs as transferees of Colonial Feed Company, Inc., Chickadee Farms, Inc., and Bishop's Breeding Farms, Inc., for the recovery of $603.24 and $139.24, $3,619.85 and $799.34, and $8,963.70 and $2,069.01 in federal income taxes and interest respectively for the three corporations' fiscal years ending April 30, 1962 as to Colonial Feed Company, Inc., and Bishop's Breeding Farms, Inc., and June 30, 1962...
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