Landis' Estate

23 Pa. D. & C. 30
Pennsylvania Orphans' Court, Lancaster County·Decided January 10, 1935·No. No. 1; no. 31·Published

Opinion

Appel, P. J.,

Elmina C. Landis died intestate on September 2, 1932, leaving to survive her a son, Samuel M. Landis, sole heir. For many years, from February 2,1923, up to the day of her death, decedent was an inmate of the Lancaster County Hospital, duly committed to that institution as a weak-minded person.

The account of the Farmers Trust Company of Lancaster, her guardian, was filed in the court of common pleas on September 17, 1932, showing a balance of $4,-347.22. After the death of decedent this balance was paid to Samuel M. Landis, administrator, who filed his account May 18, 1934, showing a balance of $4,006.21. This account was called for audit on June 21, 1934, and was finally closed on July 2, 1934.

At the audit the Lancaster County Hospital presented a claim for maintenance from February 2,1923, to September 2, 1932, the day of decedent’s death, for $1,998.85, being at the rate of $4 per week. At the same time the Commonwealth of Pennsylvania presented a claim for maintenance of decedent for the same period for $1,-[32]*32000.29, being at the rate of $2 per week. There is no dispute as to the correctness of these bills, and it is agreed that nothing was ever paid on account of either of these claims. In a note on the administrator’s account it is stated that the balance for distribution is in the Farmers Trust Company in a restricted checking account. This company, under the provisions of the Act of May 4, 1933, P. L. 271, was reorganized under the name of the Farmers Bank and Trust Company of Lancaster, a new corporation. This liquidation and reorganization are still in process and have not been completed. The balance in the restricted account is $4,147.21 which includes the aforesaid sum of $4,006.21, together with $141 accountant’s commission credited in the account but not paid. In the process of liquidation and since filing the account the administrator has received on account of the restricted checking account the following: Cash in checking account, $1,753.61; 16 shares of stock of the new reorganized bank and trust company at $20 per share; and a participation certificate for $2,073.60 in the unliquidated assets of the old trust company. These items make up the balance for distribution, and in the distribution contained in the adjudication were awarded as follows:

“To Farmers Trust Company of Lancaster, creditor:
$32 participating certificate in the unliquidated assets of Farmers Trust Company of Lancaster........... $32.00
“To Commonwealth of Pennsylvania, creditor:
Cash .................... $584.50
Participating certificate in the unliquidated assets of Farmers Trust Company of Lancaster of......... 415.79
- — $1,000.29
[33]*33“To Directors of the Poor for the County of Lancaster, creditor:
Cash ....................$1,169.11
Participation certificate in the unliquidated assets of Farmers Trust Company of Lancaster of......... 829.74
-$1,998.85
“To Samuel M. Landis:
16 shares stock Farmers Bank and Trust Company of Lancaster; participating certificate in the unliquidated assets of Farmers Trust Company of Lancaster of......... $796.07”

Exceptions were filed by the State of Pennsylvania, by the Directors of the Poor of Lancaster County and by Samuel M. Landis, son and heir of decedent. The exceptions filed by the State and the directors of the poor relate to the award on account of their claims to each of them of a participation interest in the unliquidated assets of the old trust company, it being contended the claims should be paid in cash inasmuch as they are creditors of decedent. The exceptions filed by the son specifically object to the allowance of the claim of the directors of the poor for a period of more than 6 years.

We will now consider these exceptions, taking up, first the claims of the State and the directors of the poor. We are satisfied these exceptions must in principle be sustained. As creditors of the decedent they are undoubtedly entitled to be paid in cash and are not obliged to take as part payment participation interests in the unliquidated assets of the Farmers Trust Company. They may demand that the administrator sell the assets of decedent and pay creditors in cash. In this particular case, however, such a sale could not in our opinion be made at [34]*34this time except at great loss. And it seems to be agreed that such a forced sale at this time would be unwise under the circumstances. Neither the State nor the directors of the poor wish to bring about a premature sale and consequent loss. All parties in interest should be consulted and agree, if possible, when and how these assets shall be converted into money. Nothing, of course, may be awarded to the son and heir until the claims of the State and directors of the poor are paid in cash or a satisfactory equivalent. We shall, therefore, amend our adjudication, make a distribution of the money in hand and direct the administrator to hold the other assets, to wit, the stock in the Farmers Bank & Trust Company and the participation interests in the unliquidated assets of the Farmers Trust Company for a future accounting.'

The exceptions filed by the State and directors of the poor are sustained as indicated.

We will now consider the exception filed by Samuel M. Landis, the son and heir of decedent. The contention of this exception is to the allowance of the claim of the directors of the poor for a period of more than 6 years. No such exception is filed to the claim of the Commonwealth. In other words, though admitting the service performed by the poor authorities in the maintenance of his mother and the correctness of the charges, the son has chosen to plead the bar of the státute of limitations against a part of the claim. This is in the face of a moral and legal liability on the part of the son to maintain his mother whenever her condition required care and treatment in an institution. The equities are all in favor of the claim and against the son. It would be unjust and inequitable if the son were permitted to enjoy any part of his mother’s estate until all cost of her maintenance, care, and treatment is paid. We are not informed why this claim and the claim of the State were not earlier presented to her committee, the Farmers Trust Company. It is fair to presume it was not known to either [35]*35claimant that she had an estate liable for the cost of her maintenance. In the multiplicity of the activities of these institutions it could easily be overlooked. There was a more definite duty on the part of the committee which had charge of her person and estate to know that she was being maintained in a public institution; and that the estate it was managing and accumulating was liable to pay such maintenance as the charges periodically became due. For some undisclosed reason, over all the period of this service, it appears the committee never paid a cent and the estate was permitted to accumulate up to the time of her death. And now after death at the distribution of the estate the heir has chosen to plead the statute of limitations and objects to the full payment of just claims for the care, treatment and maintenance of his mother. Fortunately for this claimant the legislature passed the Act of May 14, 1925, P. L.

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

Landis' Estate, 23 Pa. D. & C. 30 (Pa. Super. Ct. 1935).

23 Pa. D. & C. 30 (Landis' Estate) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Weeks v. Mansfield
80 A. 784 (Supreme Court of Connecticut, 1911)
Phillips's Estate
145 A. 437 (Supreme Court of Pennsylvania, 1928)
Erisman v. Directors of the Poor
47 Pa. 509 (Supreme Court of Pennsylvania, 1864)
Commonwealth ex rel. Attorney General v. Snyder
123 A. 792 (Supreme Court of Pennsylvania, 1924)
Brink v. Marsh
53 Pa. Super. 293 (Superior Court of Pennsylvania, 1913)
Opinion of the Justices to the House of Representatives
124 Mass. 596 (Massachusetts Supreme Judicial Court, 1878)