L. HAND, Circuit Judge.
The plaintiffs appeal from judgments in two actions to recover income taxes which they allege had been wrongfully assessed against them for the year 1930. The facts are so nearly alike in each case that it will not be necessary to deal with the appeals separately. Although the important question is whether the plaintiffs received any income whatever in 1930, they raise a subsidiary objection of which we will dispose at the start: i. e. whether...
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