https://www.taxtmi.com/caselaws?id=66605 A sole surviving coparcener can validly execute a will before a later adoption, and the doctrine of relation back does not invalidate that prior testamentary disposition. The adopted son therefore takes subject to the earlier will where the widow was given only a life interest and the son was to succeed thereafter. For estate duty, only the property or benefit representing the cesser of the widow's limited interest is brought to charge on her death; the whole estate is not liable. Valuation must be confined to the interest actually ceasing, with the applicable estate duty provisions operating only to that extent. en-us Tue, 31 Dec 1985 00:00:00 +0530 Sat, 05 Mar 2011 10:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66605 A sole surviving coparcener can validly execute a will before a later adoption, and the doctrine of relation back does not invalidate that prior testamentary disposition. The adopted son therefore takes subject to the earlier will where the widow was given only a life interest and the son was to succeed thereafter. For estate duty, only the property or benefit representing the cesser of the widow's limited interest is brought to charge on her death; the whole estate is not liable. Valuation must be confined to the interest actually ceasing, with the applicable estate duty provisions operating only to that extent. Case-Laws Income Tax Tue, 31 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66605