Common sense versus judicial legislation : being the review of a law recently enacted by the Supreme Court of Massachusetts / by a Layman.
34 pages ; 21 cm.
Making of Modern Law legal treatises.
Attributed to: John Osborne Sargent. Cf. NUC pre-'56. "The case referred to is that of Minot v. Paine and others, reported in 99 Mass. 101, and decided by the Supreme Court of Massachusetts in the year 1868."--P. 6. The rule is "to regard cash dividends, however large, as income, and stock dividends, however made, as capital."--P. 12. Reproduction of original from Harvard Law School Library.