1. See § 1.5.
2. Commissioners for Special Purposes of Income Tax v. Pemsel (A.C. 531-592, 1891
3. See also Sol. Op. 159, III-1 C.B. 480, 482 1924
4. RESTATEMENT OF TRUSTS (2d ed. 1959) § 368, comment a.
5. Ould v. Washington Hospital for Foundlings , 95 U.S. 303, 311 1877