Logan v. Amos'

Opinion op the Court by

Stanley, Commissioner—

Affirming.

On December 2, 1926, D. C. Amos gave the following instrument to the Oakland Bank in the form of a letter with his signature attested by two witnesses:

“Whereas, my son, David H. Amos is indebted to you, I agree in consideration of your taking no action to force collection of the matter, that if said indebtedness is not paid previous to my death that any portion of same remaining unpaid shall be paid out of my son’s share of my estate which I have given him by my will.

“I would suggest that you permit him to renew; his notes from time to…