In Re Estate of Blumenthal

812 A.2d 1279
CourtSuperior Court of Pennsylvania
DecidedDecember 6, 2002
StatusPublished
Cited by19 cases

This text of 812 A.2d 1279 (In Re Estate of Blumenthal) is published on Counsel Stack Legal Research, covering Superior Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In Re Estate of Blumenthal, 812 A.2d 1279 (Pa. Ct. App. 2002).

Opinions

HUDOCK, J.

¶ 1 This is an appeal by Leo Blumenthal and Anne B. Proffit, residuary beneficiaries and executors of the Estate of Bern-hard S. Blumenthal, deceased, from the order of the orphans’ court that dismissed their exceptions to the final accounting and confirmed the adjudication. For the rea[1282]*1282sons that follow, we affirm in part, reverse in part and remand for proceedings consistent with this memorandum.

¶ 2 The orphans’ court has ably summarized the facts and procedural history of this action, as well as the positions of the parties, as follows:

Bernhard S. Blumenthal, died February 22, 1998, leaving a Will dated August 16, 1995, which was duly probated. He was married to Ellin S. Blumenthal at the time of his death, and, was also survived by his two children, namely Leo D. Blumenthal and Anne B. Proffit. He was also survived by his only two grandchildren, namely Connie S. Blu-menthal and Wendy J. Blumenthal. His two said children are not children of his surviving spouse.
Letters Testamentary were granted to the accountants on March 5, 1998; proof of publication of the grant of same was submitted[.] ...
By the terms of his Will ... the testator gave the sum of Twenty-five Thousand Dollars ($25,000.00) to each of his grandchildren who should survive him for a period of thirty (30) days. He directed that his automobiles should be sold, and, that the proceeds of sale should be distributed as a part of the residue of his estate. He gave his household effects, works of art, furniture and jewelry to his wife, Ellin S. Blumen-thal, with a request that she give certain articles of his jewelry to his children, Leo D. Blumenthal and Anne B. Proffit. Items FOURTH and FIFTH of the Will read as follows:
“Cash Bequest to Wife
FOURTH: I give to my wife, EL-LIN S. BLUMENTHAL, pursuant to the provision of an Antenuptial Agreement entered into with her on April 29, 1974, a sum of money equal to the amount, if any, by which the fair market value (as finally determined for Federal Estate Tax purposes) of the assets comprising my gross estate, exclusive of insurance on my life and real or personal property owned by my wife and me as tenants by the entireties, shall be greater than Eight Hundred Thousand Dollars ($800,-000.00).
Distribution of Residue
FIFTH: I give the rest of my estate in equal shares to my son, LEO D. BLUMENTHAL, and my daughter, ANNE B. PROFFIT. If my son does not survive me for a period of thirty (30) days, however, his share shall be distributed per stirpes, to his issue who do so survive me. If my daughter does not so survive me her share shall be added to the share going to my son or his issue as the case may be.”
The testator appointed his children, Leo D. Blumenthal and Anne B. Proffit, to serve as executors of his estate.
It is stated that the family exemption has been claimed by Ellin S. Blumen-thal, surviving spouse of the testator, but, has not been allowed.
The instant “Interim” account has been filed in an effort to resolve certain questions arising out of Paragraph 5 of an “Antenuptial Agreement”, and, Items FOURTH and FIFTH of the decedent’s Will.
The testator and his surviving spouse, hereinafter referred to as “Bernhard” and “Ellin”, entered into an “Antenup-tial Agreement” which was dated April 29, 1974. Ellin signed the Agreement on April 26, 1974. Bernhard signed the Agreement on April 29, 1974. Ellin and Bernhard were married on May 1, 1974. They remained married, and, lived to[1283]*1283gether until Bernhard died on February-22, 1998.

Ellin has made a claim against Bern-hard’s estate under Subparagraph 5(b) of the aforementioned Antenuptial Agreement, which reads as follows:

“(b) Bernhard agrees that on or before his marriage to Ellin she shall be irrevocably designated as beneficiary of his life insurance policy which is identified as the Ward Foods policy on Exhibit “A”, which is attached to this Agreement, in the face amount of $200,000.00. If for any reason- that policy is not in force and payable to Ellin at the time of Bernhard’s death, Ellin shall be entitled to receive the sum of $200,000.00 from Bernhard’s estate in lieu of such insurance proceeds,
Bernhard retired from Ward Foods in 1981, and chose not to pay the premiums on the “Ward Foods” policy after his retirement. Accordingly, the face amount of the “Ward Foods” policy dropped from $200,000.00 to $88,700.00. Ellin collected $38,700.00 on the ‘Ward Foods” Policy at Bernhard’s death. She now claims the sum of $161,300.00 from Bernhard’s estate under Subparagraph 5(b) of the Antenuptial Agreement. In addition, Ellin takes the position that her claim of $161,300.00 should be paid from the residue which passes to Bern-hard’s children under item FIFTH of the Will.
Bernhard’s children deny that Ellin is entitled to any monies from the estate under the language of Subparagraph 5(b) of the Antenuptial Agreement. In the alternative, they note that Ellin has collected $152,715.91 in life insurance proceeds under policies other than the “Ward Foods” policy, and, assert that she should not receive more than $8,584.09 from the estate [the difference between $200,000.00 and the sum of the Ward Foods policy and the $152,715.91 collected from the other existing life insurance policies]. Bernhard’s children also assert affirmative defenses of estop-pel, waiver and unjust enrichment. They assert that any ambiguity in Sub-paragraph 5(b) of the Antenuptial Agreement must be construed against Ellin because her attorney drew the Agreement. Finally, they take the position that any payment to Ellin, under Subparagraph 5(b) of the Agreement, should be paid out of the gift to Ellin under Item FOURTH of Bernhard’s Will, and, not out of the residue which passes to them under Item FIFTH of the Will.
Ellin’s four children, namely Eric Michelson, Gary Michelson, Mark Michelson and Larry Michelson, have made a claim against Bernhard’s estate under Subparagraph 5(d) of the aforementioned Antenuptial Agreement, which reads as follows:
“(d) In any calendar year in which Bernhard makes a gift or gifts to a child or grandchild of Bernhard, he shall also make gifts to each of Ellin’s sons. The gift or gifts made in any year to a child or grandchild of Bern-hard shall not exceed in amount or fair market value the gift or gifts to any child of Ellin in that year. Bern-hard’s obligation, under the provisions of this subparagraph (d) to make gifts to Ellin’s children shall continue only during such time or times as Bern-[1284]*1284hard and Ellin are married and living together.”
Bernhard made a total of $368,917.00 in gifts to his children and grandchildren during his marriage to Ellin. He made a total of $14,917.00 in gifts to Ellin’s children and grandchildren during his marriage to Ellin. Ellin’s children now claim the sum of $354,000.00 from Bern-hard’s estate under Subparagraph 5(d) of the Antenuptial Agreement. In addition, Ellin’s children take the position that their claim of $354,000.00 should be paid from the residue which passes to Bernhard’s children under Item FIFTH of the Wih.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Buoncristiano, A. v. T-Mobile Northeast, LLC
Superior Court of Pennsylvania, 2025
Estate of John J.Thomas, Appeal of: Estate
Superior Court of Pennsylvania, 2024
Estate of Donald T Schaefer, Appeal of Gartner, D.
2023 Pa. Super. 125 (Superior Court of Pennsylvania, 2023)
In Re: Est. of Gardner, P.A., Sr., Dec'd
Superior Court of Pennsylvania, 2021
Halsey, C. v. Halsey, B.
Superior Court of Pennsylvania, 2020
In Re: Trust Under Deed of Scaife, S.
Superior Court of Pennsylvania, 2019
In Re: Estate of: Reed, G.M. Appeal of: Reed, J.
Superior Court of Pennsylvania, 2017
Est. of Swenson, R. Appeal of: L.S. & R.S.-C.
Superior Court of Pennsylvania, 2014
Estate of Kendall
982 A.2d 525 (Superior Court of Pennsylvania, 2009)
Trizechahn Gateway LLC v. Titus
930 A.2d 524 (Superior Court of Pennsylvania, 2007)
Trombetta v. Raymond James Financial Services, Inc.
907 A.2d 550 (Superior Court of Pennsylvania, 2006)
Estate of Smith
874 A.2d 131 (Superior Court of Pennsylvania, 2005)
Richmond v. Prudential Property & Casualty Insurance
856 A.2d 1260 (Superior Court of Pennsylvania, 2004)
Sabad v. Fessenden
825 A.2d 682 (Superior Court of Pennsylvania, 2003)
In Re Estate of Luongo
823 A.2d 942 (Superior Court of Pennsylvania, 2003)
In Re Estate of Blumenthal
812 A.2d 1279 (Superior Court of Pennsylvania, 2002)

Cite This Page — Counsel Stack

Bluebook (online)
812 A.2d 1279, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-estate-of-blumenthal-pasuperct-2002.