https://www.taxtmi.com/caselaws?id=21595 A will was construed as conferring absolute and unfettered rights over the mill properties on the widow, including sole proprietorship of the mills and exclusion of any sons' rights during her lifetime. Restrictive words against disposal or partition were treated as insufficient to narrow the clear absolute gift. On that basis, the deceased's interest in the property ceased on death, and because that interest extended to the whole income from the mills, the full mill assets were said to fall within the dutiable estate under the estate duty provisions. The view that only a one-eighth share was includible was rejected. en-us Thu, 13 Dec 1990 00:00:00 +0530 Wed, 25 Nov 2009 16:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21595 A will was construed as conferring absolute and unfettered rights over the mill properties on the widow, including sole proprietorship of the mills and exclusion of any sons' rights during her lifetime. Restrictive words against disposal or partition were treated as insufficient to narrow the clear absolute gift. On that basis, the deceased's interest in the property ceased on death, and because that interest extended to the whole income from the mills, the full mill assets were said to fall within the dutiable estate under the estate duty provisions. The view that only a one-eighth share was includible was rejected. Case-Laws Income Tax Thu, 13 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21595