https://www.taxtmi.com/caselaws?id=22777 Sale proceeds credited to a charity account and earmarked for charitable use were treated as subject to an obligation to apply the fund for that purpose, so legal ownership vested in the trust and the amount did not form part of the deceased's dutiable estate. On the other amounts, the note states that interest outstanding at death was not abated under section 46(1)(b), and that section 46(2) applied only where a nexus was shown between the debt and property derived from the deceased; as that nexus was not established, the amounts were excluded from the principal value of the estate. en-us Mon, 25 Jun 1990 00:00:00 +0530 Mon, 14 Dec 2009 10:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22777 Sale proceeds credited to a charity account and earmarked for charitable use were treated as subject to an obligation to apply the fund for that purpose, so legal ownership vested in the trust and the amount did not form part of the deceased's dutiable estate. On the other amounts, the note states that interest outstanding at death was not abated under section 46(1)(b), and that section 46(2) applied only where a nexus was shown between the debt and property derived from the deceased; as that nexus was not established, the amounts were excluded from the principal value of the estate. Case-Laws Income Tax Mon, 25 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22777