District Court, S.D. Alabama September 29, 1960, Civ. A. 2040, 2041 (Land v. United States)

DANIEL HOLCOMBE THOMAS, District Judge.

These two cases are actions for the recovery of federal estate taxes alleged to have been erroneously imposed. The cases were consolidated by stipulation of the parties, with the consent of the court, for the reason that the issue presented for decision is identical in the two cases.