American Law Reports Annotated, Svazek 51 |
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Strana 452
As to the payment of said annuities to the beneficiaries , the fourth codicil provides that said annuities " shall be paid to them free and clear of all legacy , inheritance , income or other taxes or duties , and that such taxes and ...
As to the payment of said annuities to the beneficiaries , the fourth codicil provides that said annuities " shall be paid to them free and clear of all legacy , inheritance , income or other taxes or duties , and that such taxes and ...
Strana 455
454 , it is held that a clause in a will directing that " all legacy , transfer , and succession taxes which may be payable in respect to bequests and devises in this will contained , I direct to be paid out of the body of my estate and ...
454 , it is held that a clause in a will directing that " all legacy , transfer , and succession taxes which may be payable in respect to bequests and devises in this will contained , I direct to be paid out of the body of my estate and ...
Strana 456
Int . 74 , where the court says : " While an annuity is chargeable with the tax , precisely as a legacy or distributive share , yet if it be expressly relieved by the terms of the will , or such intention of the testator can be gathered ...
Int . 74 , where the court says : " While an annuity is chargeable with the tax , precisely as a legacy or distributive share , yet if it be expressly relieved by the terms of the will , or such intention of the testator can be gathered ...
Strana 457
it is held that a direction by a testatrix , as follows : " I direct all the legacies left by my will and codicil to be paid free of legacy duty , " is not a direction to her executor to pay the succession tax upon a leasehold house ...
it is held that a direction by a testatrix , as follows : " I direct all the legacies left by my will and codicil to be paid free of legacy duty , " is not a direction to her executor to pay the succession tax upon a leasehold house ...
Strana 458
court was whether the legacy in trust was to pay estate duty , or only the crdinary duty payable when not especially exempted . It was held that the legacy was not liable for the estate duty , the court saying : " The testator meant by ...
court was whether the legacy in trust was to pay estate duty , or only the crdinary duty payable when not especially exempted . It was held that the legacy was not liable for the estate duty , the court saying : " The testator meant by ...
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