https://www.taxtmi.com/caselaws?id=37271 Probate ended the official trustee's role as executor and marked the commencement of trusteeship where a will appointed the same person as sole executor and sole trustee. For income-tax purposes, estate income for the relevant years had therefore to be assessed in the character of trustee under section 161(1), not as executor under section 168. The court rejected the view that trustee capacity existed from the outset, but held that once probate was obtained, executorial capacity ceased and assessment as executor was not warranted. en-us Thu, 12 Apr 1979 00:00:00 +0530 Sat, 27 Mar 2010 17:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37271 Probate ended the official trustee's role as executor and marked the commencement of trusteeship where a will appointed the same person as sole executor and sole trustee. For income-tax purposes, estate income for the relevant years had therefore to be assessed in the character of trustee under section 161(1), not as executor under section 168. The court rejected the view that trustee capacity existed from the outset, but held that once probate was obtained, executorial capacity ceased and assessment as executor was not warranted. Case-Laws Income Tax Thu, 12 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37271