https://www.taxtmi.com/caselaws?id=26007 A right of residence under a trust deed can form part of a deceased trustee's taxable estate where the deed confers that right on trustees generally. Clause 10 gave the trustees a residence right, and the deceased, being one of the trustees, held that right notwithstanding that he also acted as chairman. His chairman status did not exclude or diminish the rights attached to his trustee position, and the failure to separately mention the chairman was immaterial because that office was held only by virtue of trusteeship. On that construction, the deceased's share in the trust properties was includible in his taxable estate. en-us Fri, 20 Feb 1987 00:00:00 +0530 Tue, 02 Feb 2010 12:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26007 A right of residence under a trust deed can form part of a deceased trustee's taxable estate where the deed confers that right on trustees generally. Clause 10 gave the trustees a residence right, and the deceased, being one of the trustees, held that right notwithstanding that he also acted as chairman. His chairman status did not exclude or diminish the rights attached to his trustee position, and the failure to separately mention the chairman was immaterial because that office was held only by virtue of trusteeship. On that construction, the deceased's share in the trust properties was includible in his taxable estate. Case-Laws Income Tax Fri, 20 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26007