United States v. Van Nostrand

BINGHAM, Circuit Judge.

This is an appeal from a judgment of the ^Federal District Court for Massachusetts in favor of the plaintiff in the sum of $893.94, with interest from June 1, 1932, in an action at law brought to recover a portion of a deficiency tax assessed upon the plaintiff’s income for the year 1929. The case was tried without a jury upon an agreed statement of facts, in which it appeared that Alonzo G. Van Nostrand, the plaintiff’s father, died in the month of November, 1923, leaving a will in which, after making numerous specific bequests, in its residuary clause provided:

“All…