LITTLETON, Judge.
The essential facts in this case are that the decedent was a large stockholder in the Huntsville Hotel Company which had constructed a large hotel at Huntsville, Alabama. After the hotel was completed in January 1930, the Hotel Company borrowed $320,000 from the Commonwealth Life Insurance Company and gave as security a mortgage on the hotel property and two mortgage notes in the amounts of $275,000 and $45,000, respectively, the payment of which...
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