These appeals -are from judgments entered on July 26, 1948, in favor of appellees (Violet E. Stanton ahd-Fre'd L. Stanton) in actions by appellees against appellant (the United States) for the recovery of taxes claimed to have been illegally collected from appellees.
The appeals were taken on September 23, 1948 — the 59th day of the 60-d‘ay period prescribed in Rule 73(a) of the Federal Rules of Civil Procedure, 28 U.S.C.A.1 They were taken by filing nótices of appeal, as provided in Rule 73(a). To secure a review of the judgments appealed from, appellant was required to take further steps, including those prescribed in Rule 73(g) of the Federal Rules of Civil Procedure.2 Thus appellant was required to have -the records on appeal filed with this court and the appeals docketed within-the 40-day period.prescribed in Rule 73(g) or a valid extension thereof. Appellant did not have the records on appeal filed with this court or the appeals docketed within the 40-day period, *643but did within that period obtain from the District Court an order extending the time for filing and docketing to December 21, 1948 — the 89th day of the 90-day period prescribed in Rule 73(g). There was no further extension. The records on appeal were not filed with this court, nor were the appeals docketed, until January 10, 1949— 20 days after the expiration of the extended time for filing and docketing.
Because of appellant’s failure to comply with Rule 73(g), appellees have moved to dismiss the appeals. No valid excuse for the failure is shown. The failure does not affect the validity of the appeals, but — since no remedy is prescribed in Rule 73 — is ground for such action as we deem appropriate.3 The action we deem appropriate is dismissal of the appeals.4
Appeals dismissed.