American Law Reports Annotated, Svazek 130Lawyers Co-operative Publishing Company, 1941 |
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Strana 517
... testator whether the particular distribution in question was to be regarded as income or corpus . The statement in the opinion in one of the Massachusetts cases 62 that the acter of the dividend - whether stock or cash - to capitalize ...
... testator whether the particular distribution in question was to be regarded as income or corpus . The statement in the opinion in one of the Massachusetts cases 62 that the acter of the dividend - whether stock or cash - to capitalize ...
Strana 548
... testator's death , but a capital loss to the extent that it reduced the earn- ings which had accumulated prior to the testator's death . It appeared in this case that the company , after the San Francisco loss , in order to re- store ...
... testator's death , but a capital loss to the extent that it reduced the earn- ings which had accumulated prior to the testator's death . It appeared in this case that the company , after the San Francisco loss , in order to re- store ...
Strana 553
... testator's death , notwithstand- ing the contention that , as the testa- tor owned 88 per cent of the stock of the declaring corporation , he could . have voted the stocks of the other corporation to himself and other shareholders at ...
... testator's death , notwithstand- ing the contention that , as the testa- tor owned 88 per cent of the stock of the declaring corporation , he could . have voted the stocks of the other corporation to himself and other shareholders at ...
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affirmed alleged amount Ann Cas annotation App Div applied assets Asso Bank BTA F burial Cal App capital cash dividend cause of action cemetery charge-off claim clause Commissioner of Internal contract corporation corpus court damages death decision declared deed defendant dends divi duces tecum earnings enacting clause estopped estoppel evidence F Supp fact fendant held income tax infra injury intact value interest Internal Revenue judgment jurisdiction jury land liability lien liquor LRA NS Massachusetts rule ment Misc mortgage NJ Eq paid party payment Pennsylvania rule person plaintiff plead the statute preferred stock prior question remainderman replevin res judicata shares St Rep stat statute of limitations stock dividend stockholders subpoena duces tecum suit supra SW 2d taxpayer tenant testator Tex Civ App tion trust usurious writ writ of certiorari