Tag: Estates for Life
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Estate for Life
One who enjoys a life tenancy in real property (more in the United States here), regardless of the manner in which that tenancy was created, is by statute (§ 12-48) liable for taxes on that property notwithsta…
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Estate Of The Entirety
The estate (more in the U.S.) by the entirety is of ancient origin. It comes from the common law . . . . It is built upon the fiction of the law that a husband and wife are one and only one legal entity. United States v. Hutcherson, 188 F.2d 326, 32…