American Law Reports Annotated, Том 130Lawyers Co-operative Publishing Company, 1941 |
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Сторінка 573
... corpus ; and if its value is attributable partly to earnings that had accumulated be- fore the commencement of the life in- terest and partly to accumulation of earnings during the life interest , it is on the point which is referred to ...
... corpus ; and if its value is attributable partly to earnings that had accumulated be- fore the commencement of the life in- terest and partly to accumulation of earnings during the life interest , it is on the point which is referred to ...
Сторінка 574
... corpus.7 73 And even in jurisdictions which in general award to corpus stock rights , it is oth- 72 Waterhouse's Estate ( 1932 ) 308 Pa 422 , 162 A 295 [ 83 : 1268 ] . Where the trustees sell stock rights , the presumption is that the ...
... corpus.7 73 And even in jurisdictions which in general award to corpus stock rights , it is oth- 72 Waterhouse's Estate ( 1932 ) 308 Pa 422 , 162 A 295 [ 83 : 1268 ] . Where the trustees sell stock rights , the presumption is that the ...
Сторінка 575
... corpus as a capital gain . However , the right of the life tenants to these proceeds was lost by their inaction . In the Hostetter Case , supra , foot- note 75 , the court affirmed the decree below , to the effect that the corpus should ...
... corpus as a capital gain . However , the right of the life tenants to these proceeds was lost by their inaction . In the Hostetter Case , supra , foot- note 75 , the court affirmed the decree below , to the effect that the corpus should ...
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affirmed alleged amount Ann Cas annotation App Div applied assets Asso Bank BTA F 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 subpoena duces tecum suit supra SW 2d taxpayer tenant testator Tex Civ App tion trust usurious writ writ of certiorari