This is a suit to recover additional income taxes aggregating $10,720.74, paid by plaintiff as follows: $2,999.58 for the year 1923; $4,942.76 for the year 1924; and $2,778.40 for the year 1925. The facts are stipulated, and but a single question of law is at issue.
The plaintiff is a daughter of John H. Ballantine, Esq., and under his will was entitled for her lifetime to the income from a...
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