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Articles 1 - 3 of 3
Full-Text Articles in Law
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Life Tenant And Remainderman-Income From Corporate Shares In Trust-Extraordinary Cash Or Stock Dividends
Michigan Law Review
A testator devises a block of corporate shares in trust,--the income to go to a life tenant for life, remainder to another as remainderman. So long as dividends are paid regularly, and in cash, distribution is a simple matter for the trustee. Dividends declared after the testator's death and before the death of the life tenant, are income and go to the life tenant; the rule operates regardless of when the profits which justify the declared dividends were earned. A real problem arises, however, when the corporation allows a surplus to accumulate for some time and then declares an extraordinary …
The Influence Of Control In The Determination Of Partnership Liability, Scott Rowley
The Influence Of Control In The Determination Of Partnership Liability, Scott Rowley
Michigan Law Review
The influence of control in the determination of partnership liability raises many interesting questions. Particularly within the past decade or slightly more it has been considered by the courts, at times with considerable vigor and with little logic or historical background. A perusal of the texts on partnership discloses very little mention of control as a test of partnership. As a rule it has not earned a place in the indices. The digests are almost equally devoid of place for it. In the few older cases where it is considered at all, it is quite often treated as a poor …