True Estate Law and Legal Definition

True estate is the estate of a decedent for local probate purposes. It is not necessarily the estate for federal estate tax purposes. True estate is a term in law of property. Under that law, property which is transmitted by a testator in the exercise of a power granted to him by another to appoint by will is neither in law nor in fact a part of the testator's estate. [Hooker v. Drayton, 69 R.I. 290, 295 (R.I. 1943)]