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Newbury v. Comm'r

4 Cited authorities

  1. In re Estate Allis

    221 Iowa 918 (Iowa 1936)   Cited 6 times

    No. 43271. June 19, 1936. WITNESSES: Competency — dead man's statute — nonparticipation 1 in transaction. Principle reaffirmed that, under the "dead man's" statute (sec. 11257, C., '35), a witness, otherwise incompetent, may testify to a transaction or conversation in which said witness took no part. EVIDENCE: Weight and sufficiency — documentary evidence — improper disregard of. Appeal from Pottawattamie District Court. — JOHN P. TINLEY, Presiding Judge. The issue in this case arose in a proceeding

  2. Matter of Stevens

    187 N.Y. 471 (N.Y. 1907)   Cited 33 times
    In Matter of Stevens (187 N.Y. 471) the Court of Appeals, in considering all the prior cases, laid down the rule that, in the absence of a clear direction in the will to the contrary, where investments are made by the trustee, the principal must be maintained intact from loss by payment of premium on securities having only a definite time to run, while if the bonds are received from the estate of the testator, the whole interest should be treated as income.

  3. Ballantine v. Young

    74 N.J. Eq. 572 (Ch. Div. 1908)   Cited 8 times
    In Ballantine v. Young, 74 N.J. Eq. 572 (Ch. 1908), aff'd 76 N.J. Eq. 613 (E. A. 1909), the court held that where trustees had improperly paid out as income a form of revenue that should have been added to corpus and had done the reverse, i.e., held as corpus another revenue which should have been paid out as income, it was proper to let the trustees adjust the matter and not pay out the additional income.

  4. Curtis v. Osborn

    65 A. 968 (Conn. 1907)   Cited 9 times

    Having specifically bequeathed his wearing apparel, household furniture, books, watch and personal ornaments, appraised at $1,000, a testator gave the residue of his estate, consisting of land worth $8,000, and stocks, bonds, and savings-bank deposits worth about $280,000, to his executors in trust, directing them to convert "all my real estate and all my personal property into money, as soon as in their judgment the same can be done without loss," and to invest the proceeds in such securities as