Farwell v. Commissioner of Internal Revenue

(after stating the facts as above).

Since each of these notes was part of a special written agreement made by the parties at the time they were given, the estate of Lizzie W. Langdon, which was named as one of the payees, could not collect them except in accordance with the provisions of the special agreement. In Burke v. Dulaney, 153 U. S. 228, 14 S. Ct. 816, 38 L. Ed. 698, Storey v. Storey (C. C. A.) 214 F. 973, and other cases too numerous to make additional citation worth while, it was held that the conditional delivery of a note could be shown by parol. Here it is shown by the papers…