Martin v. Winiarski

The testator died March 2, 1929, and his will was admitted to probate May 3, 1929. The facts upon which the judgment was granted were stipulated by the parties to have been established upon the trial.

The testator during his lifetime owned ninety shares of stock of The Falls National Bank. The bank was closed on March 3, 1933, and a receiver was appointed on October 26, 1933. On January 17, 1934, the Comptroller of the Currency of the United States levied an assessment of $100 per share upon the stockholders of The Falls National Bank. At the time of the assessment the ninety shares of stock…