Estate of Stevens

At the time of his death Mr. Stevens was an officer and employee of the Milwaukee Boiler Manufacturing Company. After his death the company declared an employee *333bonus. On December 14, 1951, the company delivered to the executrix of his estate its check in the sum of $9,000 which is the amount of the bonus declared for him. There was no agreement, oral or written, by the terms of which the company had bound itself to pay the deceased any amount by way of bonus, but for several years and in each year prior to his death it had paid a bonus.

The amount of the bonus payment was not included in the…