District Court, S.D. New York January 5, 1934 (Norris v. United States)

BONDY, District Judge.

This action was brought to recover the amount of an estate tax paid under protest on 1,800 shares of the capital stock of the Thompson & Norris Company by the administrators of the estate of Henry D. Norris, deceased. They contend that the stock was given by the decedent to his wife, Sarah H.