Binder

Three actions were begun in the District Court to recover alleged overpayment on 1927 income taxes. An identical issue of law was presented by these three actions, hence - they were consolidated for trial, and a separate judgment was entered in each case for the defendant and against the plaintiffs for costs. Plaintiffs appeal and present their cases through consolidated briefs and oral arguments.

The plaintiffs in each separate case for all of the time herein concerned were husband and wife living together as such in California. Prior to March 15, 1928 they filed returns to the Government for the purpose of having their income tax for 1927 determined. Each return was signed by the husband and was a return of all of the income received by the community for the year 1927. The answer to the question at the top of each return “Is this a joint return of husband and wife?” was “Yes.” However, attached to each return and ■signed by the husband was a rider reading as follows:

No other return was ever made or tendered.

It will be remembered . that Section 161a of the California Civil Code, referred to in the above quoted “Explanatory Statement and Protest”, became effective July 29,…