During his life, D conveyed land to B by means of an invalid conveyance. After Ds death, his executor sued to recover the land. A lower state court ruled against the executor, and the case was not appealed. Property owned by a decedent at his death is subject to estate taxation. Do you think that the land will be taxable to Ds estate? Would your answer be different if during his life, D had unsuccessfully sued B to recover the land?