Court of Appeals for the Eighth Circuit December 14, 1955, 15355, 15356 (Esther Goldstein v. United States of America, Jack Nelson v. United States)

SANBORN, Circuit Judge.

These appeals are from judgments dismissing two actions, one brought by Esther Goldstein and the other by Jack Nelson, to recover income taxes for the years 1943, 1944, 1945 and 1946, alleged to have been illegally collected. Both actions arose out of the same facts, which were not in substantial dispute. The cases were consolidated for trial and for appeal.