Binion Mil. v Stone

JurisdictionEngland & Wales
Judgment Date01 January 1662
Date01 January 1662
CourtHigh Court of Chancery

English Reports Citation: 21 E.R. 791

LORD CHANCELLOR, LORD CHIEF BARON HALE, AND MR. JUSTICE WYNDHAM,

Binion Mil
and
Stone

binion mil. versus stone. Lord Chancellor, Lord Chief Baron Hale, and Mr. Justice Wyndham, 14 Car. 2 [1662-63]. Sir George Binion purchased a House for 2000 in the Name of his Son, an Infant of five Years old, and the same was conveyed to his Son by a Deed enrolled. All the Estate of Sir George being exposed to Sale by the Parliament for his Delinquency, this House was sold as part of his Estate to one Stone, who, after Sir George's Son came of Age, gave him and his Mother 500 to make a farther Conveyance of the House to him; which they did, having both made Oath, That they were not Trustees for Sir George. [69] Sir George afterwards exhibits his Bill to be relieved against Stone, and suggests a Trust in his Wife and his Son for himself ; and it was insisted, That it should be presumed as such a Trust, in respect of the Infancy of the Son when the Purchase was made by the Father ; and that the Money was paid by him ; and that the Sale of the House was in his Right, and for his...

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2 books & journal articles
  • Courts of Appeal
    • United Kingdom
    • Journal of Criminal Law, The No. 43-4, October 1979
    • 1 October 1979
    ...or conductofthe defence is such as to involve imputations on the characterofthe prosecutor or witnesses for the prosecution." In R. v. Nelson(68 Crim. App. Rep.i2),itwas claimed that the defendant had attackedthe characterofa witness for the prosecution. The chargeofarson laidin that case r......
  • Current developments.
    • United States
    • The Tax Adviser Vol. 29 No. 11, November 1998
    • 1 November 1998
    ...shareholder's basis under Sec. 1366(a)(1)(A), while the IRS has maintained(67) that this is not appropriate. The Tax Court recently held in Nelson(68) that COD income is not a flowthrough item, nor a tax-exempt item, and therefore does not increase basis under Sec. 1366. In Friedman,(69) th......

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