References in periodicals archive ?
Cavenaugh's interest beyond a life tenancy, and that the property was includible in his estate pursuant to Sec.
The Supreme Court analogized the disclaimer to a general power, because of the taxpayer's ability to wait out the life tenancy and receive a remainder interest.
To this end, it is vigorously pursuing opportunities in two potential growth areas ( the life tenancy market and tenanted residential in Europe.
Dickinson Dees acted for Grainger Trust Plc on its purchase from NPI Limited of a portfolio of life tenancy interests.