BURROWS, District Judge.
This matter comes before the court on a demurrer to the complaint at law, to recover the sum of $2,329.57, paid as income taxes by the plaintiff, under protest, for the taxable year 1924.
John J. Corning, the testator, domiciled in Connecticut, made a will in which, in the 19th paragraph, he left the residuum of his estate to a trust company, to which the plaintiff succeeded, in trust, and provided for the payment of an annuity of...
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