Will Court Decision Will--Area bequeathed to heirs of deceased brotherLess than even 1/3rd of entire holdingWill to operate validly. P L J 1980 Tr. C. (Revenue) 198 Proof of WillWill need not be in writing and even a written Will may or may not be attested by a witness--But factual of will has to be proved--Held: No particular form or wr...