Estate of Cavner

California Court of Appeal Nov 18, 1958 No. Civ. No. 23234Published

Before: Fourt

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Holding. The court held that a testamentary gift to a misnamed entity may be distributed to the intended beneficiary when extrinsic evidence sufficiently identifies the intended recipient, even if the misnomer results in a tax-exempt entity receiving the bequest instead of a non-exempt one.

Issues

Whether a testamentary gift to a misnamed entity can be distributed to an intended beneficiary identified through extrinsic evidence.
Whether the trial court's findings regarding the testator's intent and the identity of the beneficiary are supported by sufficient evidence.

Disposition. affirmed

Quotations verified verbatim against the opinion

“Where a corporation is given an erroneous name in a will such a mistake will not avoid the gift if it is possible by means of the name used, or by admissible extrinsic evidence, to identify the corporation intended as a beneficiary”

“If there is any evidence in the record, or any reasonable inference to be drawn from such evidence, to sustain the findings of the trial court they cannot be disturbed here.”

165 Cal.App.2d 260 (1958) Estate of LOUIS CAVNER, Deceased. ROBERT C. KIRKWOOD, as State Controller, etc., Appellant,

THE AMERICAN FRIENDS OF THE HEBREW UNIVERSITY (a Corporation), Respondent.

Civ. No. 23234. California Court of Appeals. Second Dist., Div. One.

Nov. 18, 1958. James W. Hickey, Chief Inheritance Tax Attorney, and Walter H. Miller, Chief Assistant Inheritance Tax Attorney, and William L. Baugh, for Appellant.

Albert H. Allen, Michael J. Fasman and Leonard S. Wolf for Respondent.

FOURT, J.

This is an appeal from an order determining, in effect, that a devise made by the decedent went to a tax exempt New York corporation instead of to a university in Israel which did not qualify for exemption from estate and inheritance taxes.

Louis Cavner, a resident of Los Angeles County, California, made a will April 1, 1953, wherein, after specifying certain gifts, he devised a one- fourth of the residue of his estate "to the Hebrew University in Israel, with the request that it be used for the purpose of combating cancer, and that a suitable memorial for Louis Cavner and Bella Cavner be established by the University."

The testator died May 17, 1956, and his will was admitted to probate. An inheritance tax appraiser was appointed by the court and in due time he appraised the estate and filed his tax report dated September 17, 1957. The report showed that the appraiser valued the interest of the "Hebrew University of Israel" at $74,954.11, and reported a tax due thereon of $7,240.99. A notice of filing the report of the appraiser was filed on December 5, 1957. This notice set forth, among other things, in effect, that all persons interested in the estate could appear and file objections to such report within 10 days and that if no objections were filed an order confirming the report and fixing the tax in accordance therewith could be signed.

On December 9, 1957, the attorneys who presently appear for the petitioner filed "Objections to Inheritance Tax Report" for the Hebrew University in Israel. In this document it is set forth that Hebrew University is a legatee and devisee under the will; that the report is erroneous and incorrect in that the "Hebrew University of Israel" is improperly charged with the tax in the sum of $7,240.99, because the University was organized solely for charitable, educational, etc. work, and as such was exempt from inheritance tax. One of counsel verified the document as the attorney for the Hebrew University of Israel. The issues raised in that report and the objections

Estate of Cavner

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FOURT, J.

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