jahmaro posted a question Oct 27, 2012 at 10:03pm
Problem 1
Emmett Tomas, a bachelor, makes the following testamentary gifts: a house valued at $110,000 to his best
friend, Roxanne Rudin; furniture and household appliances worth $8,000 to Roxanne; a television and
stereo system worth $2,500 to his nephew, Roland Tomas; a 2005 Toyota Camry worth $15,000 to his
only brother, William Tomas; a gift of $10,000 to his sister-in-law, Sally Tomas, to be paid out of his savings
account in Metro State Bank in his hometown; a gift of $5,000 to his church; and a residue gift of his
remaining property, which is all personal property worth $22,000, to the American Cancer Society.
A. Place each gift in the appropriate disposition category:
Specific devise
Specific legacy
Residuary legacy
General legacy
Demonstrative legacy
B. After his death, Emmett’s expenses, debts, and taxesamount to $50,000 and none of his assets pass
outside his will as intestate property. Explain how Emmett’s testamentary gifts are used to pay his
obligations according to the abatement process.
C. If William dies before Emmett and no successor beneficiary is named to receive the Toyota before Emmett
dies, what happens to this gift and how does it abate?
D. If the law in Emmett’s domiciliary state ‘‘abates’’ a decedent’s property within each disposition category
and uses the property for payment of debts on a prorated basis, how much, if any, of the specific
legacies does each beneficiary get to keep after the $50,000 obligation is paid? See Matter of Estate of
Wales, 223 Mont. 515, 727 P.2d 536 (1986.