Supreme Court of New Jersey September 27, 1933 (City Bank Farmers Trust Co. v. McCarter)

Pee Curiam.

There are two appeals. The appeal of Cooper Union for the Advancement of Science and Art is from so much of the decree as determines that the complainant, in ascertaining what part of the dividends received from Union Sulphur Company during the years 1931 and 1932 are apportionable to income, should not deduct from the annual profits of such company for such years any amounts charged