Invitation
The act by which an owner or occupier of particular land or premises encourages or attracts others to enter, remain in, or otherwise make use of his or her property.
Common examples of those who extend invitations are the proprietors of stores, theaters, or banks, since they invite the general public to enter and utilize their facilities.
An individual who enters property as a result of an invitation is owed a higher duty of care than one who is a trespasser or licensee, one who enters another's property for his or her own purposes. The owner of property must exercise reasonable care toward an invitee to ascertain that the property is safe for his or her use.
Additional topics
Law Library - American Law and Legal InformationFree Legal Encyclopedia: Internal Revenue Service - Duties And Powers to Joint will