The Federal ReporterWest Publishing Company, 1951 |
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Página 129
... trust instruments that she should distribute the trust income in her discretion , and that she should be the ' sole judge ' of how she would distribute Cite as 185 F.2d 127 Further , we should point. the income . " Thus , the Tax Court ...
... trust instruments that she should distribute the trust income in her discretion , and that she should be the ' sole judge ' of how she would distribute Cite as 185 F.2d 127 Further , we should point. the income . " Thus , the Tax Court ...
Página 518
settle trust estate after death of beneficiary , but in meantime trust estate was a taxable entity . 4. Internal revenue 861 Where trustee was directed upon death or remarriage of life beneficiary to pay over principal of testamentary trust ...
settle trust estate after death of beneficiary , but in meantime trust estate was a taxable entity . 4. Internal revenue 861 Where trustee was directed upon death or remarriage of life beneficiary to pay over principal of testamentary trust ...
Página 519
... trust ; nor by the fact that the trustee actually used income of the trust to pay these expenses so that the taxpayer received only a small part of the income in the taxable years . The test of taxability is not the receipt of income ...
... trust ; nor by the fact that the trustee actually used income of the trust to pay these expenses so that the taxpayer received only a small part of the income in the taxable years . The test of taxability is not the receipt of income ...
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TABLE OF CONTENTS | 1 |
Judges VII | 21 |
Admiralty Rules XLVII | 22 |
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action Administration adverse possession affirmed alleged amended amount appellee application Asst attorney bankruptcy Board Borax cause certiorari charge Chief Judge Circuit Judge Cite as 185 City claim Commissioner Company complaint contention contract corporation counsel Court of Appeals Criminal CURIAM decedent decision declaratory judgment defendant defendant's denied determined dismiss District Court employees entered evidence F.Supp fact Fair Labor Standards Federal fendant filed finding habeas corpus held income injury Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability lien ment motion negligence parties partnership person petition petitioner plaintiff procedure proceeding question railroad Railway Labor Act record reinstatement remanded rent reversed rule S.Ct Section squalene Stat statute suit summary judgment supra Tax Court taxpayer testimony tion trial court trust U. S. Atty United States Court United States District verdict Washington wife witness