¶1Income tax; deduction for additional State tax; ascertainment of loss; gift to son; depreciation on property acquired by gift. In accordance with its decision of May 2, 1938 (87 C. Cls. 218) and upon a stipulation by parties as to the amount due under said decision, the court rendered judgment for the plaintiff in the sum of $2,760.11, with interest-,, thereon from March 13,1935, according to law.
¶2PAY AND ALLOWANCES