GARDNER, Circuit Judge.
So far as the issues presented in these two appeals are concerned, they in effect arise from two actions at law brought by appellant's predecessor to recover the sums paid by way of single premiums for two annuity contracts, one issued by the appellee New England Mutual Life Insurance Company, and the other by the appellee Massachusetts Mutual Life Insurance Company. The suits were initiated by appellees, each having filed suit for a declaratory...
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