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Master And Servant-Parent And Child-Liability Of Master When Servant Negligently Injures His Own Son
Master And Servant-Parent And Child-Liability Of Master When Servant Negligently Injures His Own Son
Michigan Law Review
Plaintiff was injured through the negligence of his father who was employed by the defendant. The parent was acting within the scope of his employment at the time of the injury. Held, plaintiff could recover from his father's employer, even though the child could not have sued his father. Chase v. New Haven Waste Material Corporation (Conn. 1930) 150 Atl. 107.
Taxation-Transfer Tax On Death Of Settlor Of Trust Wherin Income Was Reserved
Taxation-Transfer Tax On Death Of Settlor Of Trust Wherin Income Was Reserved
Michigan Law Review
Section 401, Revenue Act of 1918 provided that in order to determine the transfer tax, there should be included in the gross estate "any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death * * *." The decedent transferred to her husband and others, as trustees, securities in trust to collect the income and pay the balance after discharging expenses to the husband for life, after …