I mailed them before about this and got there reply after 6-7 days saying it is not allowed they just directed me to a TOS written on there site nothing else. In short my question was not properly answered they just directed me to there TOS even when I mentioned that I see its against your TOS to hold 2 accounts but this will be for my brother who live in same house...
100% Sure it's not possible, because it's out of Google TOS. If you do this booth account will suspend even if you can operate booth the account instant but when Google review team will view they will do this. Better use only one account
Its similar like having two accounts of same person, Google doesn't allow two accounts on same address.
Its perfecrtly ok , don't you see its obvious , two brother in same house having different blogs and different social security numbers
It could be possible if both of you have different PC and also have dynamic IP or perhaps different IP address. And since your name and blog are different then I guess it would be ok .But it is really risky coz you might end up banned in adsense if their is some instances that your IP might be the same if your using one internet connection