https://www.taxtmi.com/caselaws?id=60338 Wealth-tax notices issued to a surviving executor, and later to the legal heirs as representatives of the trustees, were unsustainable because the estate had already been substantially administered and no assessable trust property remained in the executor's hands. The will used the terms "executors" and "trustees" loosely, but once executorial duties were completed and the family arrangement had allotted the house properties to the legatees, the later assent by the surviving executor only perfected title and did not show control of estate assets. Notice to a person in that capacity was therefore invalid, and the resulting assessments could not stand. en-us Thu, 12 Sep 1985 00:00:00 +0530 Tue, 04 Jan 2011 17:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60338 Wealth-tax notices issued to a surviving executor, and later to the legal heirs as representatives of the trustees, were unsustainable because the estate had already been substantially administered and no assessable trust property remained in the executor's hands. The will used the terms "executors" and "trustees" loosely, but once executorial duties were completed and the family arrangement had allotted the house properties to the legatees, the later assent by the surviving executor only perfected title and did not show control of estate assets. Notice to a person in that capacity was therefore invalid, and the resulting assessments could not stand. Case-Laws Wealth-tax Thu, 12 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60338