Binder v. Welch

STEPHENS, Circuit Judge.

Three actions were begun in the District Court to recover alleged overpayment on 1927 income taxes. An identical issue of law was presented by these three actions, hence - they were consolidated for trial, and a separate judgment was entered in each case for the defendant and against the plaintiffs for costs. Plaintiffs appeal and present their cases through consolidated briefs and oral arguments.

The plaintiffs in each separate case for all of the time herein concerned were husband and wife living together as such in California. Prior to March 15, 1928 they filed…