Question: Casserie owned some land in Michigan. He executed a quitclaim deed to the property to Bishop, creating a joint tenancy but reserving to himself a life estate in the property. When Casserie died, the value of the property was included in computing his gross estate for estate purposes. Casserie's executrix claimed that a full tax should not have been imposed. She claimed that Casserie had given up substantial rights to the property during his lifetime by gifting half the property to Bishop. Is she correct? (In re Casserie Estate, 142 Mich. App.814)