Lipper v. Weslow
Brief

CitationLipper v. Weslow, 369 S.W.2d 698, 1963 Tex. App. LEXIS 2185 (Tex. Civ. App. Waco July 18, 1963) Brief Fact Summary. Three grandchildren of the decedent contest decedent’s will based on the allegation of undue influence. The trial court found undue influence on the part of the proponent, decedent’s son, and set aside the will. Synopsis of Rule of Law. The test of undue influence is whether such control was exercised over the mind of the testatrix as to overcome her free agency and free will and to substitute the will of another so as to cause the testatrix to do what she ...

In re Will of Moses
Brief

CitationIn re Will of Moses, 227 So. 2d 829, 1969 Miss. LEXIS 1371 (Miss. 1969) Brief Fact Summary. Appellant, decedent’s lover and attorney, appeals from a judgment wherein the Chancellor found undue influence and denied probate of decedent’s will. Synopsis of Rule of Law. A fiduciary relationship, such as attorney-client, gives rise to a presumption of undue influence, where the fiduciary is a beneficiary under the will, and the testatrix has not received independent advice and counsel in making her will. ...

In re Kaufman
Brief

CitationIn re Kaufman, 25 A.D.2d 48, 266 N.Y.S.2d 958, 1966 N.Y. App. Div. LEXIS 5042 (N.Y. App. Div. 1st Dep’t Feb. 3, 1966) Brief Fact Summary. Testator, Robert Kaufman left almost his entire estate to the defendant, Walter Weiss. The plaintiffs, the Kaufman family, claimed the will was invalid because the defendant exerted undue influence over Robert Kaufman in the construction of his will. Synopsis of Rule of Law. A will is invalid where the evidence shows that the testator did not freely and voluntarily creates his or her will because another individual exerted undue influence ov ...

In re Strittmater
Brief

CitationIn re Estate of Strittmater, 140 N.J. Eq. 94, 53 A.2d 205, 1947 N.J. LEXIS 473 (E. & A. 1947) Brief Fact Summary. Appellants appeal from a decree admitting decedent’s will to probate based on the ground that the decedent was insane when her will was executed. Synopsis of Rule of Law. A person may have sufficient mental capacity generally to execute a will but may be suffering from an insane delusion so as to cause a particular provision in a will, or perhaps the entire will to fail for lack of testamentary capacity. ...

In re Honigman
Brief

CitationIn re Honigman’s Will, 8 N.Y.2d 244, 168 N.E.2d 676, 203 N.Y.S.2d 859, 1960 N.Y. LEXIS 1073 (N.Y. 1960) Brief Fact Summary. Decedent’s widow, appellant, appeals from a decree wherein the court found that decedent was not suffering from insane delusions. Appellant alleges the decedent was suffering from insane delusions when he executed the will because he cut her out of the will based on his belief that she was unfaithful to him. Synopsis of Rule of Law. If a person persistently believes supposed facts, which have no real existence except in his perverted imagination, an ...

Estate of Lakatosh
Brief

CitationEstate of Lakatosh, 441 Pa. Super. 133, 656 A.2d 1378, 1995 Pa. Super. LEXIS 897 (Pa. Super. Ct. Apr. 13, 1995) Brief Fact Summary. Appellant developed a confidential relationship with the decedent and decedent left virtually her entire estate to appellant. Appellant appeals from a judgment wherein the court refused to admit decedent’s will to probate on the ground of undue influence. Synopsis of Rule of Law. When the proponent of a will proves that the formalities of execution have been followed, a contestant who claims there had been undue influence has the burden of pro ...

Troy v. Hart
Brief

CitationTroy v. Hart, 116 Md. App. 468, 697 A.2d 113, 1997 Md. App. LEXIS 99 (Md. Ct. Spec. App. June 3, 1997) Brief Fact Summary. Appellant appeals from a judgment wherein the court declined to allow a Medicaid recipient to rescind a disclaimer he made in respect to an inheritance he was to receive from his deceased sister’s estate. Synopsis of Rule of Law. Where a recipient renounces an inheritance that would cause him to be financially disqualified from receiving benefits, the renunciation should incur the same penalty of disqualification that acceptance would have brought about, an ...

In re Estate of Wright
Brief

CitationIn re Estate of Wright, 7 Cal. 2d 348, 60 P.2d 434, 1936 Cal. LEXIS 640 (Cal. 1936) Brief Fact Summary. Appellant appeals from a judgment wherein the petition to admit decedent’s will to probate was denied on the ground of testamentary incapacity. Synopsis of Rule of Law. The legal presumption is always in favor of sanity, especially after attestation by subscribing witnesses and it is the duty of the subscribing witnesses to be satisfied of the testator’s sanity before they subscribe the instrument. ...

In re Estate of Mahoney
Brief

CitationIn re Estate of Mahoney, 126 Vt. 31, 220 A.2d 475, 1966 Vt. LEXIS 157 (Vt. 1966) Brief Fact Summary. Appellant was convicted of manslaughter for the death of her husband, and appeals from a decree, wherein the probate court determined appellant was not entitled to a share of her deceased husband’s estate. Synopsis of Rule of Law. Legal title passes to the slayer but equity holds him to be a constructive trustee for the heirs or next of kin of the decedent. ...

Drye v. United States
Brief

CitationDrye v. United States, 528 U.S. 49, 120 S. Ct. 474, 145 L. Ed. 2d 466, 1999 U.S. LEXIS 8238, 99-2 U.S. Tax Cas. (CCH) P51,006, 84 A.F.T.R.2d (RIA) 7160, 99 Cal. Daily Op. Service 9587, 99 Daily Journal DAR 12339, 1999 Colo. J. C.A.R. 6506, 13 Fla. L. Weekly Fed. S 9 (U.S. Dec. 7, 1999) Brief Fact Summary. Appellant seeks to have the court find that when he disclaimed the inheritance from his mother’s estate it was effective to pass the inheritance on to his daughter free from the federal tax lien. Synopsis of Rule of Law. Where one has the power to channel an estate’s ass ...

Minary v. Citizens Fidelity Bank & Trust Co
Brief

CitationMinary v. Citizens Fidelity Bank & Trust Co., 419 S.W.2d 340, 1967 Ky. LEXIS 149 (Ky. 1967) Brief Fact Summary. Decedent’s son adopted his adult wife in the hopes of bringing his wife under the provisions of decedent’s trust in order for his wife to share in the proceeds from the trust. Synopsis of Rule of Law. An adult person may be adopted in the same manner as provided by law for the adoption of a child and with the same legal effect. ...

O’Neal v. Wilkes
Brief

CitationO’Neal v. Wilkes, 263 Ga. 850, 439 S.E.2d 490, 1994 Ga. LEXIS 68, 94 Fulton County D. Rep. 489 (Ga. Feb. 7, 1994) Brief Fact Summary. Appellant claims she is entitled to inherit from decedent as his virtually adopted daughter, and appeals from a judgment not withstanding the verdict, that was granted on the ground that appellant’s paternal aunt had no legal authority to enter into an adoption contract with decedent. Synopsis of Rule of Law. A legal custodian does not have the right to consent to the adoption of a child, as this right is specifically retained by a child ...

Woodward v. Commissioner of Social Security
Brief

CitationWoodward v. Comm’r, 435 Mass. 536, 760 N.E.2d 257, 2002 Mass. LEXIS 1, 17 A.L.R.6th 851 (Mass. Jan. 2, 2002) Brief Fact Summary. Warren Woodward decided to put his semen in a holding bank so his wife could be artificially inseminated decided to After learning that he his sickness may later cause him to be sterile,. After he died three years later, appellant, his wife, Lauren Woodward, wife became pregnant and bore children as a result of the insemination. The wife filed an application to receive her husband’s social security benefits on behalf of her children. Synopsis ...

Janus v. Tarasewicz
Brief

CitationJanus v. Tarasewicz, 135 Ill. App. 3d 936, 482 N.E.2d 418, 1985 Ill. App. LEXIS 2336, 90 Ill. Dec. 599 (Ill. App. Ct. 1st Dist. Aug. 12, 1985) Brief Fact Summary. Plaintiff, insured’s mother, appeals from a declaratory judgment wherein the trial court found there was sufficient evidence to conclude that the primary beneficiary under the insured’s life insurance policy, survived the insured, and therefore was entitled to the proceeds of the life insurance policy. Synopsis of Rule of Law. Survivorship is a fact that must be proven by a preponderance of the evidence by the p ...

Hall v. Vallandingham
Brief

CitationHall v. Vallandingham, 75 Md. App. 187, 540 A.2d 1162, 1988 Md. App. LEXIS 107 (Md. Ct. Spec. App. May 9, 1988) Brief Fact Summary. Four children appeal from a judgment wherein it was determined they were not entitled to inherit from their natural uncle, by taking the share their deceased father would have received intestate, due to the fact they were adopted by the man their mother married after their father’s death. Synopsis of Rule of Law. Family Law Art. Section:5-308 plainly mandates that adoption be considered ‘”rebirth” into a completely different relat ...

Simpson v. Calivas
Brief

CitationSimpson v. Calivas, 139 N.H. 1, 650 A.2d 318, 1994 N.H. LEXIS 101 (N.H. Sept. 21, 1994) Brief Fact Summary. Plaintiff appeals from a directed verdict, grant of summary judgment, and dismissal of his claims based on negligence and breach of contract against the lawyer who drafted his father’s will. Synopsis of Rule of Law. A duty runs from a drafting attorney to an intended beneficiary, and as such, an identified beneficiary has third party beneficiary status. ...

Hotz v. Minyard
Brief

CitationHotz v. Minyard, 304 S.C. 225, 403 S.E.2d 634, 1991 S.C. LEXIS 85 (S.C. Apr. 8, 1991) Brief Fact Summary. Appellant brought suit against her father’s attorney alleging breach of fiduciary duty for his failure to disclose the existence of a second will executed by her father. Synopsis of Rule of Law. A fiduciary relationship exists when one has a special confidence in another so that the latter, in equity and good conscience, is bound to act in good faith. ...

A. v. B
Brief

CitationA. v. B., 158 N.J. 51, 726 A.2d 924, 1999 N.J. LEXIS 388 (N.J. Apr. 15, 1999) Brief Fact Summary. Hill Wallack, a new mid-size New Jersey law firm represented a respondent, B, a husband and his wife, W for estate planning services. The respondent had a child by another woman who was also represented by the same firm. The respondent sued Hill Wallack to prevent them from disclosure Synopsis of Rule of Law. A firm that represents a husband and wife may only disclose to the wife the fact that the husband had fathered another child but may not disclose the identity of the other woman o ...

Shapira v. Union National Bank
Brief

CitationShapira v. Union Nat’l Bank, 39 Ohio Misc. 28, 315 N.E.2d 825, 1974 Ohio Misc. LEXIS 157, 66 Ohio Op. 2d 268 (Ohio P. Ct. Jan. 22, 1974) Brief Fact Summary. Action was brought by Plaintiff for a declaratory judgment and the construction of the will of his father, David Shapira, testator. Synopsis of Rule of Law. A gift conditioned upon the beneficiary marrying within a particular religious class or faith is reasonable. ...

Hodel v. Irving
Brief

CitationHodel v. Irving, 481 U.S. 704, 107 S. Ct. 2076, 95 L. Ed. 2d 668, 1987 U.S. LEXIS 2059, 55 U.S.L.W. 4653 (U.S. May 18, 1987) Brief Fact Summary. Appellees filed suit alleging that the escheat provision of the Indian Land Consolidation Act resulted in a taking of their property without just compensation which was in violation of the Fifth Amendment. Synopsis of Rule of Law. The States’, and where appropriate, the United States, has broad authority to adjust the rules governing the descent and devise of property without implicating the guarantees of the Just Compensation Clause. ...

Klaassen v. Commissioner
Brief

CitationKlaassen v. Commissioner, 1998 Tax Ct. Memo LEXIS 234, T.C. Memo 1998-241, 76 T.C.M. (CCH) 20, T.C.M. (RIA) 98241 (T.C. July 2, 1998) Brief Fact Summary. Petitioner had ten children for tax year 1994. They properly claimed 12 exemptions counting their children and themselves. They did not pay any alternative minimum tax. Synopsis of Rule of Law. The alternative minimum tax is the difference between the tentative minimum tax and the regular tax. ...

Harry G. Masser v. Commissioner
Brief

CitationHarry G. Wellington v. Commissioner, 1949 Tax Ct. Memo LEXIS 186, 8 T.C.M. (CCH) 492, T.C.M. (RIA) 49118 (T.C. 1949) Brief Fact Summary. Petitioners ran an interstate trucking business. They used two adjacent pieces of property to operate the business. The threat of condemnation on one piece forced the sell of both parcels. Synopsis of Rule of Law. A tax relief provision should be liberally construed to effectuate its purpose. ...

Clifton Inv. Co. v. Commissioner
Brief

CitationClifton Inv. Co. v. Commissioner, 312 F.2d 719, 1963 U.S. App. LEXIS 6221, 63-1 U.S. Tax Cas. (CCH) P9246, 11 A.F.T.R.2d (RIA) 649 (6th Cir. Feb. 6, 1963) Brief Fact Summary. Petitioner was forced to sell an office building that was leased to tenants. The City of Cincinnati was going to take the property by eminent domain if it was not sold. Petitioner reinvested the money into stock ownership of a hotel. Synopsis of Rule of Law. A taxpayer does not have to include as income funds derived from the sale of property if the funds are reinvested into “similar or related in servi ...

Commissioner v. Crichton
Brief

CitationCommissioner v. Crichton, 122 F.2d 181, 1941 U.S. App. LEXIS 2930, 41-2 U.S. Tax Cas. (CCH) P9638, 27 A.F.T.R. (P-H) 824 (5th Cir. La. Aug. 9, 1941) Brief Fact Summary. Respondent exchanged mineral interests in an undeveloped piece of land with her kids for interest in a city lot. Respondent treated the exchange as a nontaxable like kind exchange of real property. Synopsis of Rule of Law. Exchanges of real property may be nontaxable if it is a like kind exchange. ...

Leslie Co. v. Commissioner
Brief

CitationLeslie Co. v. Commissioner, 539 F.2d 943, 1976 U.S. App. LEXIS 8095, 76-2 U.S. Tax Cas. (CCH) P9553, 38 A.F.T.R.2d (RIA) 5458 (3d Cir. July 9, 1976) Brief Fact Summary. Taxpayer bought land in order to build a new manufacturing plant. After failing to find financing, Taxpayer entered into an arrangement with Prudential Life Insurance wherein they bought the building and leased it back to Taxpayer. Synopsis of Rule of Law. A like-kind exchange is a reciprocal transfer of property, and a sale is a transfer of property for monetary consideration only. ...