United States Court of Claims October 18, 1978, No. 19-72; No. 69-75 (Southern Railway Co. v. United States)

COWEN, Senior Judge,

delivered the opinion of the court:

A single legal issue is here raised in two separate actions for the refund of income taxes which were argued together, and which we now consolidate for disposition. The litiga*152tion1 arises out of plaintiffs’ use of the retirement method of accounting for depreciation.