Massachusetts Supreme Judicial Court January 15, 1866 (Atkins v. Albree)

Bigelow, C. J.

It seems to us that the proceeds of the sale of the right to take new shares in the corporation are to be regarded as an extraordinary bonus or addition to the stock which was devised in trust for the benefit of the widow of the testator for her life or widowhood, with remainder over to his nephew; and that this increment must be treated as capital and added to the principal fund,