District Court, D. Massachusetts June 6, 1941, 670 Civil Action (Brayton v. Welch)

FORD, District Judge.

This is an action for the recovery of income taxes in the amount of $1,588.72, paid by the plaintiff as administrator de bonis non of the estate of William L. S. Brayton, for the period April 10, 1932, to December 31, 1932.

Findings of Fact.

The facts, partly stipulated by the parties, are as follows:

William L. S. Brayton died April 10, 1932. On August 5, 1932, Mary A.