Taylor Estate

121 A.2d 119, 384 Pa. 550, 1956 Pa. LEXIS 585
CourtSupreme Court of Pennsylvania
DecidedMarch 13, 1956
DocketAppeal, No. 22
StatusPublished
Cited by7 cases

This text of 121 A.2d 119 (Taylor Estate) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Taylor Estate, 121 A.2d 119, 384 Pa. 550, 1956 Pa. LEXIS 585 (Pa. 1956).

Opinion

Opinion by

Mr. Justice Allen M. Stearns:

The question raised by the appeal is whether or not, in the construction of a will, the interest of a minor great-grandson is vested subject to be divested in the event of his death prior to twenty-one years from the date of the death of his grandmother who predeceased him. A secondary question is also presented: do the trustees or the great-grandchild’s guardian have the duty to apply the minor’s income for his maintenance, education and support during minority? The learned court below ruled that the interest of the minor was vested subject to be divested. It was held that it was the duty of the testamentary trustees, and not that of the guardian, to apply the income during the minority.

Roland L. Taylor, the testator, died June 23, 1943. His will is dated February 10, 1936. The trustees filed their account of the residuary trust estate. At the audit of the account the questions of testamentary con[552]*552struction have been raised. It is apparent that the will was skilfully and professionally drawn.. The testamentary scheme is plain. The residue of the estate was placed in trust, with named trustees, to pay the income to testator’s wife, Anita M. S. Taylor, for life, and upon her decease, to his two daughters, Marjory T. Hardwick and Elisabeth T. Ely, for life, in equal shares.

Testator’s wife predeceased him on February 21, 1938, whereupon his daughters, Marjory and Elisabeth, became the life beneficiaries of the income. Elisabeth still survives and has received and still enjoys her share of income.

Marjory T. Hardwick, the other income life beneficiary, died March 26,1954. :She left surviving two sons, Taylor and Charles, who were living at the death of testator and who are of age. Marjory also left surviving a grandson (testator’s great-grandson), Francis Gordon Lawson, a minor, who was the son of Marjory’s daughter, Anita Taylor Lawson, who had predeceased Marjory, her mother, on January 15, 1953. The great-grandson, Francis, was born after the death of testator;

The testamentary provisions respecting disposition after Marjory’s death of the share on which she had received the income are as follows: “Upon the death of my daughter, Marjory T. Hardwick, my Trustee shall continue to hold the principal of the trust estate and shall collect the income therefrom and pay the share thereof to which my said daughter was entitled in her lifetime, less proper charges, to and among her children, and the issue of deceased children, share and share alike; the issue to take the share their parent would have been entitled to if living. As each child of my said daughter, Marjory T. Hardwick, who is living at the date of mg death, attains the age of twenty-five (25) years, he or she is to receive one-quarter (1/4) of the share'6f the principal represented by the income there[553]*553tofore paid to him or her; one-quarter (1/4) of such principal is to he paid to him or her upon attaining the age of thirty (30) years; one-quarter (1/4) upon attaining the age of thirty-five (35) years; and one-quarter (1/4) upon attaining the age of forty (40) years.” (Emphasis supplied)

Immediately following the above language, and part of the same item, appear the following words which are the ones in dispute: “Any child of my said daughter, Marjory T. Hardwick, who is born after my death, and the issue of any child of my said daughter who shall predecease my daughter, shall receive a proportionate share of the income to which my said daughter was entitled in her lifetime, for the period of twenty-one (21) years after■ the death of my said daughter, at which time he or she is to receive the share of the principal represented by the income theretofore paid to him or her.” (Emphasis supplied)

It is further provided that in case any of the children of Marjory, or the issue of deceased children, shall die before having received his or her full share of principal, leaving issue, the issue take such share absolutely in equal share, per stirpes. Where no such issue survive, such share passes to the daughter’s children then surviving or their issue, per stirpes.

The court below correctly ruled that each child of his daughter Marjory “who [toas] living at the date of [testators] death” is entitled to a percentage of principal payable at the various ages as provided by the will. In case such child died before attaining any of the respective ages, the unpaid portion of principal was to pass to his or her issue absolutely. No question is raised concerning the validity of such disposition, since such interest is clearly vested subject to being divested.

It is clear, as stated by the court below, that testator visualized the possibility that any devise or bequest to [554]*554any child of his daughter born after his death, or to the issue of any child of his daughter who predeceased his daughter, might violate the rule against perpetuities and hence become void. Testator, therefore, directed that the income on any such share should be paid to that child, or issue, for twenty-one years after the date of death of the daughter, at which time the principal is payable to him or her absolutely. Provision is made for disposition of the principal should such beneficiary die with or without issue. It is to be noted that this provision applies to any child of the daughter born after testator’s death and the issue of any child of the daughter who shall predecease the daughter.

Francis Gordon Lawson, a minor, whose guardian is the appellant, is a grandson of Marjory, the daughter. The minor’s mother was Anita Taylor Lawson, child of the daughter, who predeceased her. Francis, the minor, was born after testator’s death.

Apparently the basic contention of appellant is that testator should not be held to have intended an inequality among great-grandchildren. He maintains that his interest should not be reduced to a contingent interest, whereas his cousins possess vested interest.

The answer to appellant is clear. Testator unequivocally provided that Marjory’s children living at testators death took a vested interest in remainder. No one has questioned the validity or quality of this interest. However, the interest of any child of the daughter born after testatoTs death, and the issue of any child of the daughter who shall predecease the daughter, possess a different 'status. Such an interest is not vested since testator provided that they should only receive income for twenty-one years, at which time the principal is payable, with a further provision for payment of the principal, in case of death with or without issue before twenty-one years.

[555]*555Testator’s reason for making the distinction in interests is apparent. It was in order to avoid the creation of an interest which might prove invalid because in violation of the rule against perpetuities. The doctrine is encompassed in Throm Estate (No. 2), 378 Pa. 163, 106 A. 2d 815, where we said (p. 166) : “In testing a testamentary provision relative to the rule against perpetuities the limit for the creation of an executory interest to commence was, under the common law, within the period of a life or lives in being and twenty-one years, allowing for the period of gestation. Its validity was determined by possible and not actual events: Coggins’ Appeal, 124 Pa. 10, 16 A. 579.

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

Related

In Re: Ward Trust Appeal of: Ward, M.
Superior Court of Pennsylvania, 2024
McGinley v. McGinley
565 A.2d 1220 (Supreme Court of Pennsylvania, 1989)
Diaz v. Duncan
406 N.E.2d 991 (Indiana Court of Appeals, 1980)
Matter of Estate of Blough
378 A.2d 276 (Supreme Court of Pennsylvania, 1977)
Grimm Estate
275 A.2d 349 (Supreme Court of Pennsylvania, 1971)
Pearson Estate
275 A.2d 336 (Supreme Court of Pennsylvania, 1971)
Thomas Wolstenholme Estate
26 Pa. D. & C.2d 610 (Philadelphia County Orphans' Court, 1962)

Cite This Page — Counsel Stack

Bluebook (online)
121 A.2d 119, 384 Pa. 550, 1956 Pa. LEXIS 585, Counsel Stack Legal Research, https://law.counselstack.com/opinion/taylor-estate-pa-1956.