Court of Appeals for the Federal Circuit January 13, 1983, Appeal 516-79, 517-79 (Elvia R. McCann and Mrs. Leone A. McCann v. The United States, Ms. Vertie M. Graves v. The United States)

BALDWIN, Circuit Judge.

These consolidated cases are before the court on appeal from a judgment of the United States Claims Court

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denying a claim for refunds of income taxes and interest paid pursuant to deficiency notices issued, respectively, against Elvia and Leone McCann, relating to calendar year 1973, and

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against Vertie Graves for calendar year 1975. We affirm.