The American Law Relating to Income And Principal
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240 ; Murch v. Smith M'f'g Co., 47 N. J. Eq. 193 ; In re Martens' Estate, 39 N. Y. S.
189 ; Patterson v. Johnson, 113 111. 559, 576.) It has been held that, although the liability of a tenant for life to pay ordinary taxes is limited to the rental value of the property, rents for the whole term of his estate are answerable for the payment of taxes accruing during said term. (Murch v. Smith M'f'g Co., 47 N. J. Eq. 193.) 64 INCOME AND PRINCIPAL.
Inheritance Tazaea. Inheritance taxes upon the inte...rest of a life tenant or life beneficiary are pay- able out of income. Such a tax upon the interest of the remainderman is payable out of the corpus.
(Sohier v. Eldredge, 103 Mass. 345 ; Brown's Estate, 208 Pa. St. 161.) Repairs. A life tenant is required to keep the premises in reasonably good repair. (Clemence v.
Steere, 1 E. I. 272 ; Kearney v. Ex'r of Kearney, 17 ■ N. J. Eq. 504 ; Murch v. Smith M'f'g Co., 47 N. J.
Eq. 193.) He is not obliged to make improvements or additions, and if he does so, although the value of the estate of the remainderman is thereby in- creased, the life tenant cannot encumber the estate or charge the remainderman with the expense of such improvements.
What to read after The American Law Relating to Income And Principal?
You can find similar books in the "Read Also" column, or choose other free books by Edwin Alliston Howes to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
240 ; Murch v. Smith M'f'g Co., 47 N. J. Eq. 193 ; In re Martens' Estate, 39 N. Y. S.
189 ; Patterson v. Johnson, 113 111. 559, 576.) It has been held that, although the liability of a tenant for life to pay ordinary taxes is limited to the rental value of the property, rents for the whole term of his estate are answerable for the payment of taxes accruing during said term. (Murch v. Smith M'f'g Co., 47 N. J. Eq. 193.) 64 INCOME AND PRINCIPAL.
Inheritance Tazaea. Inheritance taxes upon the inte...rest of a life tenant or life beneficiary are pay- able out of income. Such a tax upon the interest of the remainderman is payable out of the corpus.
(Sohier v. Eldredge, 103 Mass. 345 ; Brown's Estate, 208 Pa. St. 161.) Repairs. A life tenant is required to keep the premises in reasonably good repair. (Clemence v.
Steere, 1 E. I. 272 ; Kearney v. Ex'r of Kearney, 17 ■ N. J. Eq. 504 ; Murch v. Smith M'f'g Co., 47 N. J.
Eq. 193.) He is not obliged to make improvements or additions, and if he does so, although the value of the estate of the remainderman is thereby in- creased, the life tenant cannot encumber the estate or charge the remainderman with the expense of such improvements.
What to read after The American Law Relating to Income And Principal?
You can find similar books in the "Read Also" column, or choose other free books by Edwin Alliston Howes to read onlineMoreLess
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