BYERS, District Judge.
Action at law to recover $9,844.92 principal and $2,086.51 interest, with interest, paid as an alleged deficiency in income tax for 1923.
The question for decision is whether the plaintiff, as residuary legatee under the will of William P. Talbot deceased, was entitled to a deduction, from his 1923 income as such legatee, of the amount of the New York state transfer tax upon his legacy, which tax was paid in that year.
The stipulated...
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