When you get questioned about "why isn't this done yet? $previousDevX said it would only take a day!"
... what words/phrasing can you use that don't - implicitly or explicitly - 'blame' your predecessor in some fashion?
And as @ervine pointed out, there may be times when I'm the predecessor, but was hamstrung by time deadlines earlier and now have far more debt to unravel than existed 6 months earlier. But even then... while I am the predecessor, someone else made the decision to cut my effort short earlier, and we all still live with that decision now.