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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26 USCA action affirmed alien alleged amended amount appellant appellant's appellee application assets assignment bank bill Board of Tax bond cause charge Circuit Court Circuit Judge claims Commissioner of Internal contingent commission contract corporation Court of Appeals creditors death decision decree deduction defendant Delaware Corporation directed verdict District Court District Judge District of Columbia duty employee error evidence fact federal filed Foshay habeas corpus held Helvering income infringement injury Internal Revenue issue judgment jury KFAB lease liability loss Lumber Maryland Casualty Co ment mortgage negligence officers operation paid pany parties patent payment petition petitioner plaintiff poration question received record Revenue Act rule securities smoke hood soya bean Stat statute stockholders suit supra Supreme Court surety surety bond Tax Appeals testified testimony thereof tion trust U. S. Atty United verdict Western Union witness