In Re Estate of MacFarlane

459 A.2d 1289, 313 Pa. Super. 397, 1983 Pa. Super. LEXIS 3024
CourtSuperior Court of Pennsylvania
DecidedMay 6, 1983
Docket1252
StatusPublished
Cited by20 cases

This text of 459 A.2d 1289 (In Re Estate of MacFarlane) 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 MacFarlane, 459 A.2d 1289, 313 Pa. Super. 397, 1983 Pa. Super. LEXIS 3024 (Pa. Ct. App. 1983).

Opinion

JOHNSON, Judge:

The instant appeal involves the interpretation of a provision in the will of the deceased testator, Jesse F. Macfarlane. The testator died on December 11, 1979 leaving a valid will dated October 2, 1979 which was duly admitted to probate.

The will provisions relevant to this appeal state:

FIRST: A. I give all my tangible personal property, together with any existing insurance thereon, to my wife, ELIZABETH P. MACFARLANE, or if she does not survive me, I give such items of my tangible personal property to the following named individuals who are then living. [Followed by nine numbered subparagraphs containing directions for the disposition of specific items and a tenth subparagraph disposing of the balance of testator’s tangible personal property to appellants.]
SECOND: I give the residue of my estate to PITTSBURGH NATIONAL BANK, as trustee, to hold under the terms of my trust agreement dated October 2, 1979, ... or if such agreement is not in effect at the time of my death, to hold in trust under the terms specified in such agreement on the date of this will....

The trust agreement referred to established a marital and a residuary trust for the benefit of testator’s wife, Elizabeth P., during her lifetime. Upon her death, the trusts were to be divided into three separate trusts for the benefit *400 of testator’s brother Malcolm, his sister Elizabeth and his niece Louise Macfarlane Walthour, individually.

Testator’s wife died two months after testator, accelerating the secondary life estates in the individual trusts. These secondary trust beneficiaries, appellants in the instant case, challenge the ruling by the trial court that certain gold and silver coins, owned by the testator at the time of his death, constitute tangible personal property and therefore pass under Article FIRST of testator’s will, rather than pass to the trusts for testator’s wife, as part of the residue of testator’s estate. 1

Appellants argue that the testator’s intent was for the coins to pass to the trusts created for his wife and not directly to her through the provision FIRST of testator’s will. They specifically argue that testator considered the coins to be an investment or cash, thus constituting intangible personal property. Appellants further support their argument by referring to evidence presented that (1) testator was concerned with providing for his wife who was in poor health and (2) testator failed to specifically mention the coins in his will, which enumerated numerous specific bequests of tangible personal property.

A hearing was held in the trial court and evidence presented by appellants to ascertain testator’s intent concerning the disposition of the coins. The testimony presented the following facts:

Testator was not a numismatic collector of coins. He believed it prudent to accumulate gold and silver as a “hedge” against a collapsing economy and a failing dollar. Testator was interested in gold as an investment, as indicated by his alleged statement that “[y]ou have it in your hand and you feel well.” 2 Testator was also concerned for his wife’s poor health and inability to manage her affairs, hence the creation of the trust for her benefit. Testator, *401 prior to entering the hospital, told his sister Elizabeth that he had hidden silver coins in his home and also gave her his gold coins for safe keeping, with the provision that she not tell anyone of their existence. The scrivener of testator’s will testified that he was unaware of testator’s accumulation of coins and that testator never mentioned them in regard to the preparation of the will or the trusts.

From this testimony, appellants make four arguments: (1) that the trial court erred in narrowly interpreting testator’s comprehension of the coins as tangible personal property, (2) that the facts and circumstances presented from the evidence demonstrate testator’s intention to add his accumulation of coins to the trust, (3) that the doctrine of ejusdem generis compels the exclusion of the coins from the term “tangible personal property” and (4) that the lifting of the prohibition against holding gold has changed the character of gold coins held for investment purposes.

Initially, we must formulate our scope of review in will interpretation matters.

It is now hornbook law (1) that the testator’s intent is the polestar and must prevail; and (2) that his intent must be gathered from a consideration of (a) all the language contained in the four corners of his will and (b) his scheme of distribution and (c) the circumstances surrounding him at the time he made his will and (d) the existing facts; and (3) that technical rules or canons of construction should be resorted to only if the language of the will is ambiguous or conflicting or the testator’s intent is for any reason uncertain[.]

In re Burleigh’s Estate, 405 Pa. 373, 376, 175 A.2d 838, 839 (1961) (citations omitted). See also Estate of Houston, 491 Pa. 339, 421 A.2d 166 (1980).

An ambiguity in a will must be found without reliance on extrinsic evidence; extrinsic evidence is admissible only to resolve, not create, an ambiguity. See In re Estate of Kelly, 473 Pa. 48, 373 A.2d 744 (1977).

*402 Furthermore, in construing a will, technical words must ordinarily be given their legal effect since it must be presumed that they were intentionally and intelligently employed. In re Baldwin's Estate, 377 Pa. 268, 105 A.2d 52 (1954). See also In re Estate of Grier, 403 Pa. 517, 170 A.2d 545 (1961). Therefore, it is not what the court thinks the testator might or would have said in the existing circumstances, or even what the court thinks he meant to say, but what is the meaning of his words. In re Estate of Baker, 495 Pa. 522, 434 A.2d 1213 (1981); In re Beisgen’s Estate, 387 Pa. 425, 128 A.2d 52 (1956).

The issue turns on the testator’s use in his will of the technical words “tangible personal property.” In distinguishing tangible property from intangible property, it has been stated that:

Tangible property is that which may be felt or touched; property capable of being possessed or realized; ...

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Bluebook (online)
459 A.2d 1289, 313 Pa. Super. 397, 1983 Pa. Super. LEXIS 3024, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-estate-of-macfarlane-pasuperct-1983.