https://www.taxtmi.com/caselaws?id=39232 A life estate under a will does not become absolute because of an intervening adoption, and the testamentary remainder remains effective. When the life tenant dies, beneficial enjoyment passes to the remainderman, so the event can constitute a taxable passing of property and a cesser of interest for estate duty purposes. The estate duty charge was therefore treated as applicable where the deceased held only a life interest and another beneficiary was entitled to succeed on death, with authorities involving adoptive father or joint family property distinguished on their facts. en-us Wed, 27 Nov 1974 00:00:00 +0530 Wed, 14 Apr 2010 10:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39232 A life estate under a will does not become absolute because of an intervening adoption, and the testamentary remainder remains effective. When the life tenant dies, beneficial enjoyment passes to the remainderman, so the event can constitute a taxable passing of property and a cesser of interest for estate duty purposes. The estate duty charge was therefore treated as applicable where the deceased held only a life interest and another beneficiary was entitled to succeed on death, with authorities involving adoptive father or joint family property distinguished on their facts. Case-Laws Income Tax Wed, 27 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39232