American Law Reports Annotated, Volume 139Lawyers Co-operative Publishing Company, 1942 - Law reports, digests, etc |
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Page 532
... trust instrument as not giving the decedent power to change her interest , but the other one half of the remainder , the disposition of which was subject to an absolute power of alteration , was held subject to tax . The court said that ...
... trust instrument as not giving the decedent power to change her interest , but the other one half of the remainder , the disposition of which was subject to an absolute power of alteration , was held subject to tax . The court said that ...
Page 539
... trust . Several cases have recognized that the provision of the Federal estate tax law including in the gross estate ... instrument ] . . . may be considered as confining the power to matters affecting the mere me- chanics of the trust ...
... trust . Several cases have recognized that the provision of the Federal estate tax law including in the gross estate ... instrument ] . . . may be considered as confining the power to matters affecting the mere me- chanics of the trust ...
Page 540
... trust instrument provided that , if such sums were insufficient , in the judgment of the trustee ( a bank ) , to provide for the comfort , maintenance , and enjoyment of life by the decedent , it should pay her such further sums as in ...
... trust instrument provided that , if such sums were insufficient , in the judgment of the trustee ( a bank ) , to provide for the comfort , maintenance , and enjoyment of life by the decedent , it should pay her such further sums as in ...
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Common terms and phrases
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