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. Bray-ton, widow of Mr. Brayton, was appointed administratrix of the estate and later, on January 26, 1934, resigned. The plaintiff was appointed, qualified as, and now is, administrator de bonis non.

The…