PRESCOTT, J., delivered the opinion of the Court.
The sole question involved in this appeal is whether a capital gains dividend of the Lehman Corporation (Lehman), an investment company, paid, on January 28, 1958, to a trust created prior to June 1, 1939 (and, therefore, not governed by the provisions of the Code (1957), Article 75 B) should be treated as principal or income of the said estate.
The testator, Lewis S. Rosenburg, late of Baltimore City, died...
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