American Law Reports Annotated, Том 139Lawyers Co-operative Publishing Company, 1942 |
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Результати 1-3 із 79
Сторінка 528
... amend , or revoke the " enjoyment " of the property , rather than to a power to alter , amend , or revoke the trust instrument . A pow- er to alter , amend , or revoke the en- joyment may render a trust estate subject to tax under this ...
... amend , or revoke the " enjoyment " of the property , rather than to a power to alter , amend , or revoke the trust instrument . A pow- er to alter , amend , or revoke the en- joyment may render a trust estate subject to tax under this ...
Сторінка 541
... amend , or revoke . On the one hand , it was contended that the pow- er to terminate was equivalent to a power to alter , amend , or revoke , and that the trust estate was taxable , since this power was lodged in the decedent and two ...
... amend , or revoke . On the one hand , it was contended that the pow- er to terminate was equivalent to a power to alter , amend , or revoke , and that the trust estate was taxable , since this power was lodged in the decedent and two ...
Сторінка 542
... amend , or revoke . " Since in sub- stance a power to terminate is the equivalent of a power to revoke , this question should be set at rest . Ex- press provision to that effect has been made and it is believed that it is de- claratory ...
... amend , or revoke . " Since in sub- stance a power to terminate is the equivalent of a power to revoke , this question should be set at rest . Ex- press provision to that effect has been made and it is believed that it is de- claratory ...
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action affirmed agreement alimony alleged amend amount annotation appeal application attorney Bank barratry BTA F CCA 2d CCA 6th certificate certiorari denied claim Commissioner of Internal consent judgment constitutional contract corporation court held court of equity creditor decedent decree defendant discharge easement election Eng Reprint entitled equity estate tax estoppel evidence F 2d F Supp fact fendant grant ground Helvering husband indorser infra infringement injunction Internal Revenue Iowa L ed land liable liquor litigation ment Minn Mo App month motion Okla owner paid party payment plaintiff poll tax principal debtor question railroad rehearing rendered res judicata reservation retail rule sales tax St Rep statute statutory provision suit supra surety SW 2d taxable Tex Civ App thereof tion transfer trial court trust estate trust instrument vote voter wife writ of certiorari