It was the position of the administratrix that the sole purpose of the transaction was to escape income taxes. The Iowa court observed that equity would not decree a reconveyance on the presumption the donee had promised to return the property after the taxes were successfully evaded. The court further considered the position of the administratrix of the estate with respect to decedent's wrongdoing, and held that as representative of the donor, plaintiff had no rights superior to those which the donor enjoyed at the time of his death. Neither the grantor, his representative, heirs, or assigns may recover in this situation. Englund v. Berg, 70 S.D. 334, 17 N.W. (2d) 638.
In conclusion, it is the law that a representative succeeds to the disabilities of his decedent; that​The phrase, “Let me continue to serve you…” is written on the back of Bernard Anthony Diggs business card and it sums up his philosophy toward both life and business perfectly. Bernard is a Realtor leading the New Diggs Team with Florida Homes Realty & Mortgage. But what sets him apart is the fact that he is also a Soldier, having served in the United States Navy Active Duty from 2001-2006, and as an Active Reservist from 2007 through the present. “I joined the U.S. NAVY to make a difference for my country and to serve. I am proud of the people who served before me, those that have served alongside, and all who will serve after me.” Working as an Aircrew member flying P-3 airplanes Bernard traveled