In Re: Estate of Altland, G. Appeal of: Altland, D

Superior Court of Pennsylvania·Decided July 17, 2026·No. 867 MDA 2025·Unpublished·Bowes

Opinion

J-A07004-26

NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT O.P. 65.37

IN RE: ESTATE OF GERALDINE F. : IN THE SUPERIOR COURT OF ALTLAND, DECEASED : PENNSYLVANIA : : APPEAL OF: DAVID F. ALTLAND : : No. 867 MDA 2025 :

Appeal from the Order Dated June 6, 2025 In the Court of Common Pleas of York County Orphans’ Court at No(s): 6723-0790

BEFORE: BOWES, J., DUBOW, J., and NEUMAN, J.

MEMORANDUM BY BOWES, J.: FILED: JULY 17, 2026

David F. Altland (“David”) appeals from the order that denied his petition

for declaratory judgment in the form of interpreting the will of Geraldine F.

Altland (“Decedent”).1 We vacate and remand with instructions.

Clair R. Altland (“Clair”) and David are the sons of Decedent, who died

testate in February 2023 at the age of ninety. Decedent’s May 2020 will (“the

Will”) contained eight items for the disposition of her estate (“the Estate”).

Item 1 directed payment of expenses, including all debts and funeral costs.

Item 2 bequeathed all of Decedent’s personal property, excluding cash, in

equal shares to Clair and David, to be divided in kind by their agreement.

Item 3 devised the residue of the Estate to Clair and David in equal shares,

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1 Although the orphans’ court purported to deny the petition, it effectively granted it insofar as it interpreted Decedent’s will. Thus, this appeal is properly before us pursuant to Pa.R.A.P. 342(a)(3) (providing an appeal may be taken as of right from an order interpreting a will). J-A07004-26

with ultimately unneeded contingent beneficiary designations. Item 4, at

issue in this appeal, gave David six months to exercise a right of first refusal

“to take my farm located at 3470 Tunnel Hill Road, Seven Valleys, PA 17360,

as his share of my estate, which for this purpose shall be valued at four

hundred thousand ($400,000) dollars.” Will, 5/28/20, at unnumbered 2. Item

5 addressed the establishment of trusts for young contingent beneficiaries,

Item 6 appointed Clair and David as co-executors, and Item 7 stated a

spendthrift provision. Finally, Item 8 discussed taxes.

The Will was admitted to probate in March 2023, and Clair and David

were granted letters testamentary. David timely expressed his intention to

proceed in accordance with Item 4 of the Will and take Decedent’s farm, but

he and Clair disagreed about the consequences of that election. David, who

was in possession of the real property, took the position that he was required

to pay $400,000 to the Estate to retain the farm, with that sum added to the

Estate’s residuary to be divided in accordance with Item 3 of the Will. David

alternatively suggested that his exercise of the option meant that the farm

became his share of the Estate without paying anything for it, and the rest of

the residuary became Clair’s share. For his part, Clair deemed Item 4 to

require David to pay Clair $400,000 for the farm and to allow Clair to take the

rest of the Estate as his share.

The Estate was originally represented by the scrivener of the Will,

Sharon E. Myers, Esquire. With the consent of both Clair and David, she

-2- J-A07004-26

withdrew her appearance in June 2023, and Alex Snyder, Esquire entered his

appearance two months later. In April 2024, with Clair and David each having

retained their own counsel, Attorney Snyder filed a petition for declaratory

judgment asking the court to interpret the Will.

Therein, Attorney Snyder outlined the brothers’ respective positions. He

further observed that the farm was the primary asset of the Estate, last

assessed at $324,280 with the county’s common level ratio being 1.22 at the

time Decedent executed the Will in 2020, but “likely ha[ving] a higher fair

market value than the value assigned within the Will[.]” Petition for

Declaratory Judgment, 4/15/24, at 5. Indicating that the language of Item 4

was ambiguous, Attorney Snyder opined that requiring David to pay Clair

$400,000 for the farm and retaining its additional value, and Clair also taking

the whole remainder of the residuary, was in keeping with Decedent’s intent

that her sons share equally in her Estate.

The orphans’ court issued a rule to show cause why the petition should

not be granted, and the parties appeared to argue their positions. The court

entered an order at the conclusion of the proceeding allowing the parties to

file briefs before the court would “make a determination as to the impact of

the positioning of the [W]ill’s residue clause affecting the follow-up paragraph

in question which addresses the right of first refusal.” Order, 6/12/24, at 2.

The order continued: “Additionally, the [c]ourt will make a determination as

to whether the will itself is ambiguous, either based upon the residuary clause

-3- J-A07004-26

trumping the right of first refusal or if the right of first refusal simply is a

funding mechanism for the residuary clause.” Id. The court added that it

would schedule a hearing for the presentation of extrinsic evidence in the

event that it deemed the will to be ambiguous, but otherwise would issue its

ruling. Id.

In his brief on behalf of the Estate, Attorney Snyder advocated for the

finding of an ambiguity and emphasized the relevance of extrinsic evidence to

resolve it, including information about the value of the farm, statements

Decedent made about her wishes, and Attorney Myers’s understanding of

transfer tax implications. See Memorandum of Law, 7/19/24, at 8. Clair in

his brief presented a new interpretation, arguing that the Will unambiguously

allows David to take as his share of the Estate not “the full value of the farm,

but the first [$400,000] of it[,]” with the remaining value, estimated to be

$1.1 million, to “be distributed in accordance with the residuary clause[.]”

Brief (Clair), 7/19/24, at 5. David highlighted the fact that the Will permits

him to “take” the farm as his share, not to pay for it, but, if a $400,000

payment was required, he contended that it should go to the Estate rather

than Clair. See Brief (David), 7/19/24, at unnumbered 7-9. Alternatively,

David suggested that, if the Will was ambiguous, extrinsic evidence should be

considered to determine Decedent’s intent. Id. at 9-10.

The orphans’ court went in a different direction. It concluded that,

because the farm had already been devised outright and absolutely to the

-4- J-A07004-26

brothers in Item 3 of the Will as part of the residue of the Estate, Item 4 was

non-enforceable precatory language. On that basis, the court denied the

petition for declaratory judgment. See Order, 6/9/25, at 9. David sought

reconsideration. In the absence of any ruling thereupon by the court, David

filed the instant timely appeal. David and the court thereafter complied with

their respective obligations pursuant to Pa.R.A.P. 1925.

David presents the following questions for our resolution:

[1.] Is the right of first refusal granted to David in Item 4 of Decedent’s Will valid and enforceable?

[2.] Does the placement of the residuary clause in Item 3 of Decedent’s Will render the right of first refusal at Item 4 precatory and unenforceable, where there is no language in the Will which indicates that the right of first refusal is intended to be wishful in nature?

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In Re: Estate of Altland, G. Appeal of: Altland, D, (Pa. Ct. App. 2026).

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