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Full-Text Articles in Law
Probate—Administration Of An Estate Under Absentee Statute, James B. Mitchell
Probate—Administration Of An Estate Under Absentee Statute, James B. Mitchell
Washington Law Review
A bank was appointed guardian of N's estate in 1941, N having been adjudged incompetent. In 1942, N disappeared, and was not heard from for over seven years. P, on behalf of N's heirs, petitioned the probate court for appointment as administrator of N's estate. The appointment was made, and the bank appealed. Held: Reversed. Where there is neither allegation nor evidence sufficient to give the probate court jurisdiction to determine that the missing man is dead, his heirs are relegated to the absentee statutes for provisional distribution. In re Nelson's Estate, 37 Wn. 2d 397, 224 P. 2d 347 …
Probate Decrees—Extrinsic Fraud—Personal Notice Of Proceedings, William L. Williams
Probate Decrees—Extrinsic Fraud—Personal Notice Of Proceedings, William L. Williams
Washington Law Review
D was appointed administratrix of the estate of her husband who died intestate in 1943. Notice of the probate proceedings was given by publication as provided in RCW 11.76.040 [RRS § 1532; PPC § 192-17]. P, a daughter of deceased by a former marriage, was not given personal notice of the probate proceedings, or of the final decree. However, she learned of the death within a few hours, and of the decree of distribution a few months after it was entered. The final decree was entered in 1944, awarding the entire estate to D as sole heir at law. This …
Trusts—Purchase Money Resulting Trusts Between Parties Living In Meretricious Cohabitation, Ernest M. Murray
Trusts—Purchase Money Resulting Trusts Between Parties Living In Meretricious Cohabitation, Ernest M. Murray
Washington Law Review
P, separated from his wife, illicitly cohabited with D. P purchased their residence with his separate property, taking title in D's name. D asserted ownership of the property and evicted P. P brought action claiming D held the property as a trustee for P's benefit. The trial court found for D. On appeal, Held: Reversed. Since P advanced all the consideration for the property, a resulting trust is presumed. Walberg v. Mattson, 38 Wn. 2d 808, 232 P. 2d 827 (1951).
Gifts To Minor Children—Guardianships Vs. Inter Vivos Trusts—Is The Kieckhefer Trust The Answer?, Willard J. Wright
Gifts To Minor Children—Guardianships Vs. Inter Vivos Trusts—Is The Kieckhefer Trust The Answer?, Willard J. Wright
Washington Law Review
Much comment has followed the recent decision of the Court of Appeals for the 7th Circuit in Kieckhefer v. Commissioner, with some encouragement for persons contemplating gifts in trust for minor children. The spectacular nature of the trust instrument in this case and the outspoken refusal of the Tax Court to accept the type of trust involved, at least for tax purposes, furnishes an occasion to reconsider the relative merits of a trust and a guardianship as a receptacle for gifts for the benefit of minor children. While the donor of gifts to minor children has had a difficult time …