MARTIN, Chief Justice.
Appeals from the United States Board of Tax Appeals.
The issues in these appeals are identical. They were consolidated at the hearing before the Board, and likewise have been consolidated in this court.
The questions at issue are (1) whether the petitioners became indebted for income taxes under section 115 (a) of the Revenue Act of 1928 (26 USCA § 2115 (a), for dividends alleged to have been distributed to them as stockholders...
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