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Trusts And Estates - Relationship By Affinity-Meaning Of The Word "Stepchild" In A Tax Statute, Harold S. Lentz S. Ed.
Trusts And Estates - Relationship By Affinity-Meaning Of The Word "Stepchild" In A Tax Statute, Harold S. Lentz S. Ed.
Michigan Law Review
A widower with two children married Sarah Bordeaux and predeceased her. A child of the marriage died in infancy. The two children were raised by Sarah as if she had been their natural mother. A strong filial relationship developed, and at the death of Sarah in 1949, the bulk of her property passed to the two children by will. The inheritance tax division of the tax commission contended that the relationship by affinity had been terminated and that the children, no longer being "stepchildren," were not entitled to the lower tax rates under Class A of the inheritance tax statute …
Wills-Construction-Use Of Extrinsic Evidence, John A. Hellstrom S. Ed.
Wills-Construction-Use Of Extrinsic Evidence, John A. Hellstrom S. Ed.
Michigan Law Review
An action for a declaratory judgment was brought by William C. Borah, Jr. against the Lincoln Hospital Association and William H. H. Moore. In July 1912, Robert E. Moore made a will bequeathing $10,000 each to his nieces, Gertrude and Julia Byerly. Gertrude had been married but her husband and only child died in 1908. Julia was married and had a son, the plaintiff. In June 1916, testator visited the nieces and the plaintiff and in December 1916, he added a codicil to his will reducing the bequests to the nieces to life estates with remainder to "the child of …