in the law of wills, the words “subject to” restrict, qualify or limit the estate conveyed
How later courts described this case
- in the law of wills, the words “subject to” restrict, qualify or limit the estate conveyed
Written by the judges who cited it.
The opinion
FAHY, Circuit Judge
(dissenting).
I would affirm the decision of the Tax Court. While the situation is an ambiguous one I think the property at its full value passed to the taxpayer by the will.