Principle of Incorporation
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....E COURT]. Principle of incorporation by reference was evolved so as to avoid unnecessary repetition of the same documents again and again in different parts of the original document. For invoking the said principle, a document must be in existence. It cannot be brought into existence later on. The executor of a document must know what the other document which he intends to incorporate in the Will....
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....s admitted to probate; and the two propositions which were laid down as the tests of the case in which a document under those circumstances could be looked at were these: first, that it must be clearly identified by the description given of it in the will; and secondly, that it must be shown to have been in existence at the time when the will was executed. [See also Theobald on Wills, S....
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....the party seeking to establish it, but the court will draw inferences from the circumstances surrounding the execution of the will. If the will prima facie refers to the document as an existing document, then, even though it appears from the surrounding circumstances, namely the date of the signing of the document, that it was not in existence at the date when the will was originally executed, t....
TaxTMI
TaxTMI