Simpson Estate

47 Pa. D. & C.2d 723, 1969 Pa. Dist. & Cnty. Dec. LEXIS 332
CourtPennsylvania Court of Common Pleas, Alleghany County
DecidedMay 21, 1969
Docketno. 2975 of 1960
StatusPublished

This text of 47 Pa. D. & C.2d 723 (Simpson Estate) is published on Counsel Stack Legal Research, covering Pennsylvania Court of Common Pleas, Alleghany County primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Simpson Estate, 47 Pa. D. & C.2d 723, 1969 Pa. Dist. & Cnty. Dec. LEXIS 332 (Pa. Super. Ct. 1969).

Opinion

HAY, J.,

Decedent, Mabel Wright Simpson, died testate on June 21, 1960, and her last will and testament dated September 21, 1959. and the codicils thereto dated April 12, 1960, and June 8, 1960, respectively, were duly probated in the office of the Register of Wills of Allegheny County in will book volume 351, page 245.

By decree dated October 12, 1962, as amended on November 14, 1962, this court awarded stock, cash and tangible personal property to D. S. Thomas, Christian F. Hoffmann and The Union National Bank of Pittsburgh, Pennsylvania, trustees, in accordance with the provisions of decedent’s will and codicils.

Paragraphs eleventh (f), twelfth and thirteenth of the decedent’s last will and testament read as follows:

“ELEVENTH: (f) Upon the death of Wilda B. Leidy the trust created herein shall cease and determine and the balance then remaining in said trust shall be distributed to the persons named as beneficiaries in the next three succeeding paragraphs of this my Will, said paragraphs being numbered ‘Twelfth’, ‘Thirteenth’ and ‘Fourteenth’.”

“TWELFTH: I give and bequeath the following sums to the following named beneficiaries:

“(a) The sum of Ten thousand ($10,000.00) Dollars to the EASTERN STAR HOME at Bellevue, Pa.

“(b) The sum of Fifteen thousand ($15,000.00) Dollars to CHILDREN’S HOSPITAL of Pittsburgh, located on DeSoto Street.

[725]*725“(c) The sum of Fifteen thousand ($15,000.00) Dollars to the PROTESTANT HOME FOR INCURABLES, 5500 Butler Street, Pittsburgh, Pa.

“(d) The sum of Fifteen thousand ($15,000.00) Dollars to SKIN AND CANCER FOUNDATION OF PITTSBURGH, having its office at 4518 Winthrop Street, Pittsburgh, Pa.

“(e) The sum of Five thousand ($5,000.00) Dollars to DEPAUL INSTITUTE FOR THE DEAF, located at Castlegate Avenue, Pittsburgh, Pa.

“(f) The sum of Fifteen thousand ($15,000.00) Dollars to St. BARNABAS FREE HOME, located at Gibsonia, Pa.

“(g) The sum of Five thousand ($5,000.00) Dollars to ANIMAL FRIENDS, INC., located at 3331 Penn Avenue, Pittsburgh, Pa.

“(h) The sum of Five thousand ($5,000.00) Dollars to ANTIVIVISECTION SOCIETY, having its office in the Bakewell Building, Pittsburgh, Pa.

“(i) The sum of Fifteen thousand ($15,000.00) Dollars to INDUSTRIAL HOME FOR CRIPPLED CHILDREN, located at 1426 Denniston Avenue, Pittsburgh, Pa.

“(j) The sum of Three thousand ($3,000.00) Dollars to THE LITTLE SISTERS OF THE POOR for their home for the aged on Penn Avenue, Pittsburgh, Pa.

“(k) The sum of Fifteen thousand ($15,000.00) Dollars to SCHRINER’S HOME FOR CRIPPLED CHILDREN to be paid to the particular home which includes the Pittsburgh District.

“(1) The sum of Five thousand ($5,000.00) Dollars to the SALVATION ARMY, Pittsburgh, Pa.

“(m) The sum of Ten thousand ($10,000.00) Dollars to the MASONIC HOME at Elizabethtown, Pa.

“(n) The sum of Two thousand ($2,000.00) Dollars to the MERCY HOSPITAL in Pittsburgh, Pa.

[726]*726“THIRTEENTH: I give and bequeath the balance of my estate to the institutions named in the preceding paragraph (paragraph ‘Twelfth’) of this my Will in the same proportions as the gifts made to them.”

Wilda B. Leidy died on June 10, 1968, and the trust created under decedent’s last will and testament ceased as was set forth in paragraph eleventh (f) quoted above.

Thereafter, the surviving trustees, more specifically Christian F. Hoffmann and The Union National Bank of Pittsburgh, filed a second and final account and various supplemental accounts and statements showing a balance of $76,568.86 available for distribution to the 14 charitable beneficiaries, in the amounts provided, named in paragraph twelfth. As recited above, paragraph thirteenth provided that the residuary estate should go to the institutions named in paragraph twelfth and in the same proportions. On October 21, 1968, the surviving trustees at the audit of the second and final account presented their petition for distribution, which among other matters required this court to determine the manner and form in which the balance of the trust should be distributed to the fourteen charitable beneficiaries. More specifically the question was raised as to whether distribution should be made equally or on a pro rata basis to the said charities, as provided in paragraph twelfth.

On March 11, 1969, Judge Kramer, then of this court, signed a decree providing for the distribution of the balance of the fund to the 14 charitable beneficiaries on an equal basis. On March 19, 1969, the Skin and Cancer Foundation, along with several other charitable beneficiaries filed exceptions to Judge Kramer’s decree making distribution on an equal basis. The matter was argued before the court en banc on April 7, 1969. Briefs were filed at that time by the Skin and Cancer Foundation, the [727]*727Shriners’ Home for Crippled Children and the Home for Crippled Children, formerly the Industrial Home for Crippled Children, against the aforementioned decree. The position of these charities was argued only by counsel representing the Skin and Cancer Foundation, whose argument was supported by various other charities. The Little Sisters of the Poor

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Bluebook (online)
47 Pa. D. & C.2d 723, 1969 Pa. Dist. & Cnty. Dec. LEXIS 332, Counsel Stack Legal Research, https://law.counselstack.com/opinion/simpson-estate-pactcomplallegh-1969.