https://www.taxtmi.com/caselaws?id=7177 Long-standing treatment and user of property as endowed property can support a legal inference of dedication even without a formal deed, because no writing is necessary to create an endowment. On the facts, the surrounding circumstances-account treatment, dealings with tenants and leases in the trust's name, and later registration in the temple manager's and trust's name-supported endowment status, while the revenue's reliance on omission from an earlier deed and prior revenue entries did not establish private ownership. The reference was treated as raising a mixed question of law and fact and was held competent. The inclusion of the deceased's one-fifth share value in the estate was therefore not justified, and the estate duty assessment failed to that extent. en-us Tue, 06 Feb 1968 00:00:00 +0530 Thu, 12 Feb 2009 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7177 Long-standing treatment and user of property as endowed property can support a legal inference of dedication even without a formal deed, because no writing is necessary to create an endowment. On the facts, the surrounding circumstances-account treatment, dealings with tenants and leases in the trust's name, and later registration in the temple manager's and trust's name-supported endowment status, while the revenue's reliance on omission from an earlier deed and prior revenue entries did not establish private ownership. The reference was treated as raising a mixed question of law and fact and was held competent. The inclusion of the deceased's one-fifth share value in the estate was therefore not justified, and the estate duty assessment failed to that extent. Case-Laws Income Tax Tue, 06 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7177