Hughes v. Hughes

BARNARD, P. J. This is an appeal from a decree of final distribution in this estate insofar as it denies to the appellant the full amount of the residue of the estate.

The decedent’s will recited that she was a widow and that she had no close relatives other than her adopted daughter, Rosalind Hughes, and the son of that daughter. She then gave bequests of $900 to that daughter and $200 to the grandson, and three specific bequests to other individuals. This was followed by a gift of $400 to the Seventh Day Adventist School, and immediately thereafter she gave the residue of her estate “to H. M. S. Richards, Box 155, Los Angeles (53), California, for his broadcasting work.” The report of the inheritance tax appraiser, which was approved and affirmed by the court, found that this bequest to Richards was a gift to charity and exempt from the payment of inheritance tax.

The final account and petition for distribution recited that there was available for distribution the sum of $3,636.26. After reciting the amounts of the specific bequests, and stating that the will gave to Richards the residue of said estate for his broadcasting work, the petition alleged:

“10. The total charitable bequests are limited by law to one-third of the distributable estate, and therefore the residuary bequest to H. M. S. Richards, for his broadcasting work, is limited to l/3rd of $3,636.26 or $1,212.09, less $400.00 bequeathed to the Seventh Day Adventist School, or the sum of $812.09; and that the balance of the residium should be distributed to Rosalind Hughes, daughter and sole descendant of decedent herein, in the sum of $924.17.”

With respect to the residue of $1,736.26 the petition asked for a distribution to Richards for his broadcasting work of $812.09, and that the balance, amounting to $924.17, be distributed to Rosalind Hughes as the surviving heir. Due notice was given the appellant of the time and place of hearing the petition, but he did not appear at the hearing and no opposition was filed. The court approved the account, found that all of the allegations of the petition are true, and distributed the residue in accordance with the petition. This appeal followed and is presented on a clerk’s transcript.

It is first contended that the court’s findings are insufficient to sustain the order made. It is argued that the court merely found that all of the allegations of the petition for distribution are true • that the petition did not allege that the appellant is a charitable or benevolent society or corporation, or that the gift to him was in trust for charitable uses. [784]