https://www.taxtmi.com/caselaws?id=20858 A will must be construed as a whole to ascertain testamentary intention, and clauses granting the residue to the widow for life, subject only to a limited power of alienation in dire need, were treated as creating a life interest in possession rather than a restricted beneficial interest. On that construction, the residuary estate was regarded as passing on the widow's death under section 11 of the Estate Duty Act, 1953, because the residue remained property that devolved after her life interest ended. The separate provisions for the daughters did not alter that conclusion. en-us Mon, 12 Oct 1992 00:00:00 +0530 Tue, 17 Nov 2009 16:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20858 A will must be construed as a whole to ascertain testamentary intention, and clauses granting the residue to the widow for life, subject only to a limited power of alienation in dire need, were treated as creating a life interest in possession rather than a restricted beneficial interest. On that construction, the residuary estate was regarded as passing on the widow's death under section 11 of the Estate Duty Act, 1953, because the residue remained property that devolved after her life interest ended. The separate provisions for the daughters did not alter that conclusion. Case-Laws Income Tax Mon, 12 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20858