Transfer tax is charged to pass ownership of all real property (i.e. land and buildings) and shares from the testator/ testatrix to the beneficiaries under the will.
For this reason, the forensic psychiatrist or forensic psychologist studies the testatrix cognition through videotape record of the drafting of the will, or by reviewing email, letters and other records.
The word is said to be conceptually uncertain since there are so many different degrees of friendship and it is impossible to say which degree the testatrix had in mind.