MARIS, District Judge.
These are two suits arising out of the income tax liability of the late Cyrus H. K. Curtis for the year 1931. The first suit is by the United States against his executors to recover the amount of a refund made to his executors in 1933, erroneously, as the government contends. The second is a suit by his executors against the United States under the Tucker Act, 28 U.S.C.A. § 41(20), to recover back $10,200 additional tax which he paid and which was not refunded. By stipulation filed October 19, 1937, the cases were consolidated for trial. The facts were all stipulated. From the stipulation filed by the parties I make the following special findings of fact:
On December 1, 1931, Cyrus H. K. Curtis, hereinafter called the decedent, owned the following securities which had cost him the following amounts:
4,500 shares Penna. R.R. Co. $285,000.00
5,500 shares Atlantic Refining Co. 283,037.50
16,000 shares United Gas Improvement Co. 514,935.50
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