JONES, Circuit Judge.
In actions for Federal income tax refunds the District Court for the Northern District of Georgia determined by judgments entered upon jury verdicts that the plaintiff taxpayers were, during the years 1948 and 1949, farmers within the meaning of Sec. 29.22(a)-7, Treasury Regulations 111, promulgated under the Internal Revenue Code of 1939. The United States has appealed and is claiming that the facts disclosed by the record show that the taxpayers...
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