The testatrix provided in her will that the residue should be divided among her children then alive when there should no longer be any child of hers living and under the age of 21. It was held that the residuary gifts to her (minor) children were contingent, and that the residue accordingly could not be established to have "vested ... indefeasibly" in the children within 6 months of the testatrix's death within the meaning of s. 7(1)(c) of the Estate Tax Act.
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Drupal 7 entity type
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Drupal 7 entity ID
338710
Extra import data
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