In Re Trust Under Will of Arens

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that declaration of any kind of dividend is committed to business judgment of corporate directors
• noting that in stock split “no change whatever is made in any corporate accounts,” but that stock dividend involves “capitalization of earnings by a transfer * * * from the earned surplus account to a capital account”

Source: CourtListener parenthetical corpus (CC0).