Court of Appeals for the Ninth Circuit September 29, 1955, 14486, 14487 (Harry Jones v. United States of America, Carrie A. Jones v. United States)

HEALY, Circuit Judge.

Appellants, husband and wife, are wheat farmers in eastern Washington. They brought these suits in the district court to recover overpayments of income taxes for the calendar year 1946. The suits involve identical facts and were by common consent consolidated for trial. The appeals are from a judgment denying recovery.