Watson v. Goldthwaite

184 N.E.2d 340, 345 Mass. 29, 1962 Mass. LEXIS 641
CourtMassachusetts Supreme Judicial Court
DecidedJuly 27, 1962
StatusPublished
Cited by15 cases

This text of 184 N.E.2d 340 (Watson v. Goldthwaite) is published on Counsel Stack Legal Research, covering Massachusetts Supreme Judicial Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Watson v. Goldthwaite, 184 N.E.2d 340, 345 Mass. 29, 1962 Mass. LEXIS 641 (Mass. 1962).

Opinion

Williams, J.

This is a petition by the executors of the will of Esther Dimick, late of Wellesley, who died on November 23, 1959, leaving a will which had been executed on March 30, 1949, for instructions as to the persons who will or may hereafter be entitled to share in the distributions of the net income of a trust created by article Fifth, subsection (a), of the will.

After three individual monetary legacies and a legacy of her jewelry to her executors, the testatrix provided that the rest, residue, and remainder of her estate be left to the persons who at the time of her death shall be serving as Trustees of the Christian Science Trustees for Gifts and Endowments in trust to pay the net income thereof to friends and relatives. She divided the income into twelve shares, labeled alphabetically from (a) to (1), in eight of which the beneficiaries were left one tenth of the net income, and in four of which one twentieth. In all of the subsections except (a), (b), and (g) the fractional share of the net income was left to a named beneficiary for life. In (a) the fractional share was left as follows: ‘ ‘ One-tenth (1/10) of said net income to be divided equally between Dana Goldthwaite and Hilda Shortt, of Wentworth, New Hampshire, share and share alike, during their lives, and upon the death of each, his or her issue to take the deceased parent’s share per stirpes during their lives, and in default of any issue of either, the other, if living, or if the other is not living, the issue of the other, shall take the share of the one dying without issue.” In (b) the share was left to Mildred Doyle, a cousin, for life and after her decease to her son, Albert Doyle, during his lifetime. In (g) the share was left to Matthew Kirkpatrick for life and after his death to his wife, Helen, during her lifetime.

Hilda Shortt and Dana Goldthwaite were cousins once removed. The only other relatives named were another cousin, Daniel D. Dimick, in subsection (d), and a cousin *31 once removed, Phyllis Smith, in subsection (c).

Subsection (m) provided: ‘‘Upon the death of the last beneficiary of each or any of the above fractional bequests in this section Fifth, including those beneficiaries in paragraphs naming only one, the shares of the net income of the remaining beneficiaries shall be proportionately increased, maintaining, however, the same distinction as before, namely, that those designated above to receive one-tenth shall now still receive twice as much as those designated to receive one-twentieth, and upon the death of all the beneficiaries provided for in this trust it shall terminate, and the principal of the trust, together with all accumulations thereof, shall be paid over as follows: (1) Ten Thousand ($10,000) Dollars to the First Church of Christ, Scientist, in Cambridge, (2) Two Thousand ($2,000) Dollars to the Christian Science Society ... of Wolfeboro, New Hampshire, [and] (3) . . . the balance of said trust and its accumulations, together with all the rest, residue and remainder of my estate ... to The Mother Church, The First Church of Christ, Scientist, in Boston, ... to be used as may be determined by the Board of Directors of said Church for the purpose of promoting and extending the religion of Christian Science as taught by Mary Baker Eddy.”

The purpose of the petition was to enable the executors to prepare a return of the estate of the testatrix for purposes of the United States estate tax and to enable them to claim in such return a proper deduction with respect to the remainder interest in the trust. See Int. Bev. Code of 1954, § 2055.

Two guardians ad litem were appointed, Mr. Herberieh to represent the minor children of Dana Uoldthwaite and Mr. Linsley to represent unascertained persons who are or may become interested in the petition and minor grandchildren of Hilda Shortt.

It was stipulated by the parties that the testatrix had been a member of The First Church of Christ, Scientist, in Boston since 1912 and a member of the Cambridge church since 1911.

*32 When the will was executed, both Hilda and Dana were living. Hilda had four living children: Anne B. Bich born in 1930, James Lincoln born in 1933, Jane Hunt born in 1934, and Joyce Guzman-Perry born in 1935. Dana had two living children: Danalee born in 1944 and Noel born in 1947. When the testatrix died in November, 1959, Hilda had eight grandchildren and Dana had none.

At a hearing before the judge of Probate, Mr. Myron E. Pierce testified, subject to the exceptions of Mr. Linsley, that he drew a former will of the testatrix which was executed on December 5, 1941, and in drafting that will used written instructions from Miss Dimick, which in part provided that one tenth of the trust income should “be paid to Mrs. Dema P. Goldthwaite of Wentworth, N. H. as long as she lives. Upon her death the income to be equally divided between her son, Dana Goldthwaite, and her daughter, Hilda Parrish, and upon their death to pass on to their children. ’ ’ Mr. Pierce further testified that he did not remember receiving any oral instructions from the testatrix before the preparation of the 1949 will but that in the 1949 will he followed the same testamentary plan as in the 1941 will except for changes in the names of some of the beneficiaries.

The judge entered a decree “that the word ‘issue’ as used in the will . . . means ‘children,’ and that the class of takers under paragraph (a) of section Fifth . . . was intended to and did close, and was determined, at the date of the testatrix’ death . . . that the net income from time to time payable under paragraph (a) ... shall be paid as follows: one-half thereof (or the whole thereof if and when none of Hilda G. Brooks and her children, Anne B. Bich, James Lincoln, Jane Hunt and Joyce Guzman-Perry, is living) to Dana Goldthwaite while he is living and from and after his death in equal shares to his children Danalee Goldthwaite and Noel Goldthwaite during their joint lives and thereafter to the survivor during his or her lifetime, and one-half thereof (or the whole thereof if and when none of Dana Goldthwaite and his said named children is living) to Hilda G. Brooks while she is living and from and after *33 her death to such of her said named children and the survivors or survivor thereof as are or is from time to time living, in equal shares while more than one of them are living; and that the trust established by said section Fifth shall terminate upon the death of the last to die of Dana Groldthwaite, Hilda Gr. Brooks, their respective children hereinbefore named and all beneficiaries named in paragraphs (b) through (1), inclusive, of said section Fifth.”

Mr. Linsley as guardian ad litem appealed from the decree.

The ultimate, and doubtless the dominant, purpose of the testatrix in creating a trust of the residue of her estate was to promote the religion of Christian Science by furnishing aid to the three Christian Science churches named in her will. In the interim between her death and the distribution of the principal of the trust, she provided for the disposal of its income by giving to a number of life beneficiaries the shares hereinbefore described. It is plain that the method she adopted for the payment of income was the result of careful planning on her part.

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Bluebook (online)
184 N.E.2d 340, 345 Mass. 29, 1962 Mass. LEXIS 641, Counsel Stack Legal Research, https://law.counselstack.com/opinion/watson-v-goldthwaite-mass-1962.