Only testamentary disposition are subject to estate tax. False Succession whether testamentary, intestate or
mixed are subject to estate tax. True The decedent's successors in interest are referred to as the heirs. True
With a last will and testament, the decedent can name any person which he wants a heir. True

The answers to these questions are as follows:

1. FALSE. The answer is false because disposition no matter how it is conducted will be subject to estate tax. In testamentary disposition where the property is gifted under the terms of a will, the property is subject to estate tax. Disposition by use of intestate succession where a person dies without a valid will is also subject to estate tax hence testamentary disposition is not the only one subject to estate tax.

2. TRUE. The answer is true because as we have explained in question one. There are different ways of passing on property. Testamentary succession where there is a will, intestate succession where there is no will, and mixed succession where succession is partly by law and partly by a will. All these forms of succession are subject to estate tax. 

Step-by-step explanation

3. TRUE. The answer is true because an heir is defined as one who is entitled to inherit property and estate of the deceased.

4. TRUE. The answer is true because when writing down a will, the decedent has the right to choose whomever they want to inherit their property and name them in the will. The choice is freely left to the property owner to decide who gets in their will.