United States Court of Claims March 18, 1929, No. H-490 (First State Bank v. United States)

*335MEMORANDUM BY THE COURT

It appears from the agreed statement of facts that in the year 1919, the plaintiff held certain bonds in the amount of $6,000.00, which the commissioner admits to have then had no market value, and were in fact worthless as shown by the result of subsequent endeavors to realize something upon them.