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Bendheim v. Comm'r

4 Cited authorities

  1. Gibbons v. Mahon

    136 U.S. 549 (1890)   Cited 130 times
    In Gibbons v. Mahon, 136 U.S. 549, 559, 565, in determining whether a stock dividend accrued to the tenant for life under a trust estate, this Court said: "A stock dividend really takes nothing from the property of the corporation, and adds nothing to the interests of the shareholders.

  2. United States Trust Co. v. Heye

    120 N.E. 645 (N.Y. 1918)   Cited 59 times
    In United States Trust Co. v. Heye, 224 N.Y. 242, 120 N.E. 645, 648, the New York Court of Appeals, which is committed to the Pennsylvania rule, in discussing situations like this, said: "The fundamental principle involved in these questions is whether there has been a distribution or division of the earnings, profits or accumulations of the corporation.

  3. Matter of Martin

    90 N.E. 46 (N.Y. 1909)   Cited 9 times

    Argued November 10, 1909 Decided November 23, 1909 Henry H. Man and Hubert E. Rogers for appellants. Charles De Hart Brower and Seth B. Robinson for Caroline M. Robinson, respondent. Robert F. Greacen for Katharine T. Martin, as administratrix of John C. Martin, deceased. WERNER, J. The questions raised by this appeal relate wholly to the claim of the appellants to double commissions as executors and trustees under the will of Mary J. Martin, deceased. The appellants were named in said will as "executors

  4. Matter of Smith

    86 Misc. 136 (N.Y. Surr. Ct. 1914)   Cited 5 times

    June, 1914. Emmet Parish, for trustee. Lyman Ward, for Dinah W. Smith and Robert William Hobert Smith. Huntington, Rhinelander Seymour, for Clara Hunter Stewardson. Frederick G. Grimme, special guardian, and attorney in person, for William Alexander Smith, 3d, and Margaret Gurnee Smith. McCAULEY, S. The testator, by the fifth clause of his will, directs that securities representing a par value of $10,000 and $4,036.61 in cash shall be set aside and invested by the executor, as trustee, for the benefit