The Federal ReporterWest Publishing Company, 1934 |
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Σελίδα 359
... income of estates held in trust , including income which is to be distributed currently by the fiduciary to the beneficiaries , and income col- lected by the guardian of an infant ( section 219 ( a ) ( 2 ) , and income which in the ...
... income of estates held in trust , including income which is to be distributed currently by the fiduciary to the beneficiaries , and income col- lected by the guardian of an infant ( section 219 ( a ) ( 2 ) , and income which in the ...
Σελίδα 360
... income from the residue as the trustees may withhold . The government contends on the other hand that the testator meant to create only one trust fund with several beneficiaries , and not a sep arate trust fund for each beneficiary ...
... income from the residue as the trustees may withhold . The government contends on the other hand that the testator meant to create only one trust fund with several beneficiaries , and not a sep arate trust fund for each beneficiary ...
Σελίδα 361
... income of the residue therefrom , and that when the income was di- vided in proportion to the respective interests of the beneficiaries , it ceased to be a part of the residue and was set aside in three parts , one - half for the child ...
... income of the residue therefrom , and that when the income was di- vided in proportion to the respective interests of the beneficiaries , it ceased to be a part of the residue and was set aside in three parts , one - half for the child ...
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action affirmed agreed alleged allowed amended amount Appeals appellee application assignment authority bank bill Board bond building called cause charge Circuit Judge City claims Commissioner Company condition contract corporation Court of Appeals death decision defendant denied determine directed District Court District Judge duty effect entered error evidence fact filed finding follows fund further held holding income injury intent interest Internal Revenue issue judgment jury lease liability loss material matter means ment mortgage negligence officers operation opinion paid parties patent payment period person plaintiff present proof question reason received record referred respect result reversed rule securities statement statute suit surety testified testimony Texas tion trial trust United USCA West witness York