American Law Reports Annotated, Svazek 101Lawyers Co-operative Publishing Company, 1936 |
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Strana 397
... settlor , is made taxable to him by reason of its being applied to relieve him of a financial obligation or burden . It is not restricted to cases where the obligation was one enforce- able by law , but also includes cases where there ...
... settlor , is made taxable to him by reason of its being applied to relieve him of a financial obligation or burden . It is not restricted to cases where the obligation was one enforce- able by law , but also includes cases where there ...
Strana 399
... settlor in the reported case ( DOUGLAS V. WILL- CUTS ( U. S. ) ante , 391 ) , it may be questioned whether the principle there established is broad enough to cover cases where the trust income is ap- plied to items for which the settlor's ...
... settlor in the reported case ( DOUGLAS V. WILL- CUTS ( U. S. ) ante , 391 ) , it may be questioned whether the principle there established is broad enough to cover cases where the trust income is ap- plied to items for which the settlor's ...
Strana 400
... settlor's life , it was unt of the income so xable to the settlor me Acts of 1924 and cision in Burnet v . apra , the court say- a low where he has made a grant of the estate for a short term of years , re- serving the reversion when ...
... settlor's life , it was unt of the income so xable to the settlor me Acts of 1924 and cision in Burnet v . apra , the court say- a low where he has made a grant of the estate for a short term of years , re- serving the reversion when ...
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