GREEN, Judge.
Plaintiffs bring this suit as executors of the estate of George F. Griffin, deceased, to recover the sum of $5,242.28, with interest, paid as federal income tax for the period of May 4, 1920, to December 31, 1920. The facts have been stipulated, and the issue in the case is whether certain sums paid to the executors as income from a trust created by the decedent's father were taxable as income against decedent's estate.
The findings of fact show...
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