Court of Appeals for the Fourth Circuit July 26, 1950, 6096_1 (Stanback v. Robertson)

DOBIE, Circuit Judge.

Thomas M. Stanback and Fred J. Stan-back, brothers, instituted, in the United States District Court for the Middle District of North Carolina, separate civil actions against the Collector of Internal Revenue for the District of North Carolina,, to recover income taxes paid for the year 1941, which they allege were erroneously assessed and collected.