https://www.taxtmi.com/caselaws?id=309447 The text addresses whether an heir qualifies as the deceased's legal representative for liability under the tax statute, concluding that legal representative status depends on acquisition of entitlement or possession of the deceased's estate or income. Applying the principle that executors, administrators or other legal representatives are liable only where they hold interest or possession in the estate, the analysis finds the petitioner received no entitlement or possession under the deceased's will or codicil and that being a legatee under a separate instrument does not create representative liability; therefore the petitioner is not liable for the deceased's tax demand. en-us Wed, 12 Oct 1960 00:00:00 +0530 Mon, 04 Sep 2023 16:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309447 The text addresses whether an heir qualifies as the deceased's legal representative for liability under the tax statute, concluding that legal representative status depends on acquisition of entitlement or possession of the deceased's estate or income. Applying the principle that executors, administrators or other legal representatives are liable only where they hold interest or possession in the estate, the analysis finds the petitioner received no entitlement or possession under the deceased's will or codicil and that being a legatee under a separate instrument does not create representative liability; therefore the petitioner is not liable for the deceased's tax demand. Case-Laws Income Tax Wed, 12 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309447