In In re Fotochrome, Inc., supra at 961, the court noted that "[i]n cases of concurrent jurisdiction the court which first reaches the case for trial may then proceed to a final decision without interruption and the doctrine of res adjudicata will apply to the result. Ohio Steel Foundry Co. v. United States, 38 F.2d 144, 149, 150 [69 Ct.Cl. 158] (Ct.Cl. 1930); Comas, Inc. [ v. Commissioner, 23 T.C. 8 (1954)] supra, 10-11." See also, Ellis v. Commissioner, 14 T.C. 484, 487 (1950); United States v. Leary, 228 F. Supp. 467 (D.Conn. 1963), aff'd, 330 F.2d 497 (2d Cir. 1964), cert. den., 379 U.S. 837, 85 S.Ct. 72, 13 L.Ed.2d 44 (1964).