Contingent Remainder

68 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• Byers v. Guinevere E. Byers
  254 F.2d 205· 5th Cir.· 1958-04-07 ·cited 54×
  The court held that declaratory relief was inappropriate because the controversy was too contingent and lacked a necessary party (the trustee) for effective relief.
• Arnold v. Wells
  100 Fla. 1470· Fla.· 1930-12-16 ·cited 48×
  In this Florida probate case, the court interpreted a will devising real property to the testator's grandson "for his natural life" with remainder to "the heirs of his body," and if he died without such heirs, then to the testator's heirs. The court held that the grandson took on
• In re Est. OF David H. Rice v. Murray A. Greenberg & Flagship Nat'l Bank of Miami
  406 So. 2d 469· Fla. 3d DCA· 1981-09-29 ·cited 30×
  This case involves the construction of a will to determine whether specific bank stock devised to the residuary trust vested immediately upon the testator's death or remained contingent, and whether the stock could be used to fund a marital trust for the testator's surviving wife
• Rewis v. Rewis
  79 Fla. 126· Fla.· 1920-02-04 ·cited 26×
  This case concerns the interpretation of a will's devise of real estate. The court determined whether a remainder interest was vested or contingent, impacting a grandchild's claim to a share of the property.
• Matthies v. Seymour Mfg. Co.
  270 F.2d 365· 2d Cir.· 1959-09-09 ·cited 25×
  The dissenting judge would hold that a beneficiary of trusts holding corporate stock has standing to bring a shareholder derivative action, even if the trustees have not sued.
• Russ v. Russ
  9 Fla. 105· Fla.· 1860-01-01 ·cited 23×
  This case involves the construction of a will to determine whether property devised to Margaret B. Russ with remainder "to the heirs of her body" constitutes an estate tail under the rule in Shelley's case or an executory devise with a definite failure of issue. The Florida Supre
• Scott v. Fairlie
  81 Fla. 438· Fla.· 1921-04-04 ·cited 22×
  In this ejectment action, the Florida Supreme Court held that remaindermen under a deed creating a life estate and remainder interest could recover possession of property from subsequent purchasers, even though those purchasers had maintained adverse possession during the life te
• Sample v. Ward
  156 Fla. 210· Fla.· 1945-07-24 ·cited 21×
  John W. Sample and other heirs sought to overturn a prior declaratory judgment that awarded fee simple title to Dora S. Sample (the testator's widow) rather than a life estate with remainder to the heirs. The Florida Supreme Court affirmed the binding effect of the prior decree,
• Ordway v. United States
  908 F.2d 890· 11th Cir.· 1990-08-10 ·cited 20×
  The dissenting judge would hold that the taxpayer's disclaimer is not subject to gift tax because it was filed within a reasonable time after the termination of the life estate.
• Hattie Dean Blocker v. Blocker
  103 Fla. 285· Fla.· 1931-10-27 ·cited 20×
  In this 1931 Florida Supreme Court case, the Court upheld a partition decree affecting land burdened by contingent remainders. The case clarifies that courts of equity may partition such land and bind unborn remaindermen through the doctrine of representation, and that merger of
• In re Est. of Frances Elliott Martin v. Martin
  110 So. 2d 421· Fla. 2d DCA· 1959-04-08 ·cited 17×
  In this will construction case, the court determined whether the residuary estate devised to the testatrix's children created a vested remainder or a contingent remainder. The court held that the will language created a vested remainder, meaning the daughter's share passed to her
• Barnett Hollander v. United States
  248 F.2d 247· 2d Cir.· 1957-10-01 ·cited 16×
  The court held that the 1951 retroactive tax relief measure, Section 607 of the Revenue Act of 1951, overrides the statute of limitations and prior litigation finality, and was not repealed by the 1953 Act, allowing the estate to claim a refund.
• Commissioner of Internal Revenue v. Spiegel's Estate
  159 F.2d 257· 7th Cir.· 1946-12-28 ·cited 16×
  An inter vivos trust is taxable under the estate tax law if there is a possibility that the corpus could revert to the settlor upon the death of the beneficiaries, as this constitutes an interest not wholly divested until the settlor's death.
• Jergens v. Commissioner of Internal Revenue
  136 F.2d 497· 5th Cir.· 1943-06-15 ·cited 16×
  The entire income of a trust created by a taxpayer's wife was taxable to the taxpayer because he possessed unfettered dominion and control over the income-producing properties and unlimited power to dispose of the income.
• Krissoff v. THE First Nat'l Bank OF Tampa & Thomas F. Cousins under the Last Wil & Testament of Joseph B. Cousins
  159 Fla. 522· Fla.· 1947-10-24 ·cited 14×
  This case interprets a testator's will to determine whether remainder interests in a trust estate vested when the testator died or when the life tenant (his widow) died. The Florida Supreme Court held that remainder interests were contingent and vested only at the life tenant's d
• Travis v. Ashton
  156 Fla. 529· Fla.· 1945-11-02 ·cited 14×
  This case reviews a conviction for second-degree murder, considering whether the evidence supported the charge and if a new trial should be granted due to alleged perjury by a witness claiming to be the deceased's wife.
• Jack M. Thornton in Bankruptcy of the Estate of John F. Scarborough, Jr. v. Scarborough
  348 F.2d 17· 5th Cir.· 1965-07-12 ·cited 12×
  The court held that the bankrupt's contingent remainder interest in his father's estate was not 'property' that vested in the trustee under § 70, sub. a of the Bankruptcy Act, as interpreted by Georgia law.
• Tankersley v. Davis
  128 Fla. 507· Fla.· 1937-03-24 ·cited 12×
  The Florida Supreme Court addressed the construction of two deeds made in 1924 that created life estates with remainder interests to determine whether an adopted child could inherit and whether the Rule in Shelley's Case vested fee simple title in one of the original grantees. Th
• In re A.G. Livingston v. A.G. Livingston and Stella Livingston
  804 F.2d 1219· 11th Cir.· 1986-11-25 ·cited 10×
  The court held that a tenancy in common with cross-contingent remainders, as created by Alabama law, is not among the cotenancy types listed in 11 U.S.C. § 363(h) that permit a trustee to force a sale of a co-owner's interest.
• Caine v. Payne
  182 F.2d 246· D.C. Cir.· 1950-05-08 ·cited 10×
  The court held that the testator intended for the nephews' interests to be contingent upon surviving the termination of the preceding life estates, meaning only the nephew who survived the trust termination would inherit.
• Paul v. Frierson
  21 Fla. 529· Fla.· 1885-06-01 ·cited 10×
  John W. Paul sought to review a chancery decree that authorized the sale of trust property established by William L. Frierson for his wife Martha B. Frierson for life, with remainder to their surviving children. The Florida Supreme Court affirmed the decree on procedural grounds,
• Scott v. Powell
  182 F.2d 75· D.C. Cir.· 1950-03-22 ·cited 8×
  The court held that the testatrix's incomplete disposition of the trust principal resulted in a possibility of reverter that descended to her heirs and was devisable by will.
• De Korwin v. First NAT. Bank OF Chicago
  179 F.2d 347· 7th Cir.· 1949-12-30 ·cited 8×
  The court held that the consolidations of the original trustee bank did not create a vacancy in the trusteeship, as the consolidated entities legally continued the original trustee's functions and obligations. Therefore, the defendant bank is the duly authorized trustee.
• Jewett v. Commissioner OF Internal Revenue
  638 F.2d 93· 9th Cir.· 1980-12-09 ·cited 6×
  The court should follow established precedent from Keinath and Cottrell, rather than giving retrospective effect to the Tax Reform Act of 1976.
• In re Detlefsen v. Detlefsen
  610 F.2d 512· 8th Cir.· 1979-12-04 ·cited 6×
  The court held that the bankrupt's right to disclaim an inheritance under Illinois law did not vest in the bankruptcy trustee under Section 70a(2) of the Bankruptcy Act of 1898, as amended.
• Hall v. Killingsworth
  253 F.2d 43· D.C. Cir.· 1958-02-27 ·cited 6×
  The court held that while the attempted trust was void for lack of a clear beneficiary and enforceable duties, the will effectively created a contingent remainder interest in the real property's proceeds for specific named beneficiaries upon sale.
• Dist. OF Columbia v. Wilson
  216 F.2d 630· D.C. Cir.· 1954-11-04 ·cited 6×
  The court held that the decedent's life interest in the bonds terminated at his death and was not a taxable transfer under the District of Columbia inheritance tax statute.
• Kingsley v. Adel E. Broward
  19 Fla. 722· Fla.· 1883-01-01 ·cited 6×
  The Florida Supreme Court affirmed a judgment against illegitimate children seeking to inherit property conveyed in trust by Z. Kingsley in 1829. The court held that a limitation in the deed to unborn "quarteroon children" of Flora Kingsley was void because bastards not yet in es
• In re Est. of W. Carlton Rentz v. The Unborn Grandchildren of W. Carlton Rentz
  152 So. 2d 480· Fla. 3d DCA· 1963-04-30 ·cited 5×
  The court construed a will provision creating a life estate in the testator's children with remainder to his unborn grandchildren, determining that the remainder interest is not destroyed by the absence of grandchildren at the testator's death. The court rejected the doctrine of
• Lucile Franke Popp v. Bond
  158 Fla. 185· Fla.· 1946-12-13 ·cited 5×
  The Florida Supreme Court reversed a lower court decision denying specific performance in a real estate sale, holding that a life tenant and living remaindermen can convey fee simple title free of claims by after-born children of the life tenant.
• Tegrotenhuis v. Rice
  744 So. 2d 1057· Fla. 4th DCA· 1999-09-17 ·cited 4×
  Justin David TeGrotenhuis appealed the dismissal of his complaint seeking declaratory relief and an accounting as a beneficiary under his grandmother's testamentary trust. The court affirmed the dismissal, holding that TeGrotenhuis is a contingent beneficiary rather than a vested
• Irvine v. United States
  936 F.2d 343· 8th Cir.· 1991-06-10 ·cited 4×
  A disclaimer of a remainder interest was not valid for federal gift tax purposes because it was not made within a reasonable time after the beneficiary was aware of the interest and reached the age of majority.
• Conservatory-City OF Refuge, Inc. v. Kinney
  514 So. 2d 377· Fla. 2d DCA· 1987-09-04 ·cited 4×
  The court held that the trial court erred in applying the Marketable Record Title Act and that the appellant's argument regarding void conveyances was premature. The temporary injunction was affirmed for most of the property but quashed as to the 'house area'.
• Lewis v. Raleigh Travers Green, III
  389 So. 2d 235· Fla. 5th DCA· 1980-09-24 ·cited 4×
  In this will construction case, the Florida District Court of Appeal addresses the interpretation of John S. Robinson's 1910 will, specifically concerning the inheritance rights of his granddaughter Doris and adopted great-grandchildren. The court affirms in part and reverses in
• In re McLOUGHLIN v. Tr. Co. OF Ga.
  507 F.2d 177· 5th Cir.· 1975-01-27 ·cited 4×
  A beneficiary's vested remainder interest in a trust corpus is transferable and thus passes to the bankruptcy trustee, but discretionary support payments from the trust are not transferable and remain with the beneficiary.
• Episcopal EYE v. Anne Stockton Goodwin & Cathedral Church of St. John the Divine
  278 F.2d 255· D.C. Cir.· 1960-04-21 ·cited 4×
  The court held that the primary gift to niece Frances was not divested by her failure to survive the life tenants, passing to her legatees, but Helen's share passed to Frances' heirs and next of kin because Frances failed to survive the life tenants as required by the will's subs
• Noreen v. Sparks
  204 F.2d 56· D.C. Cir.· 1953-03-26 ·cited 4×
  The court held that the adopted children of Cornelia Ross Potts are not entitled to inherit a share of the Hooper estate as they are not considered 'children or descendants' within the meaning of the 1880 will.
• Koehler v. Clark
  170 F.2d 779· 9th Cir.· 1948-11-15 ·cited 4×
  The court held that the appellants, as U.S. citizens, could not establish a litigable interest in the trust property vested by the Alien Property Custodian, as their alleged interest was a remote contingency dependent on the vested interest of an enemy national.
• Dickerson v. Cent. Fla. Radiation Oncology Grp.
  225 B.R. 241· M.D. Fla.· 1998-09-23 ·cited 2×
  The court held that the segregated account was an escrow account and the funds within it were not property of the bankruptcy estate because the condition precedent for disbursement had been satisfied.
• Irvine v. United States
  981 F.2d 991· 8th Cir.· 1992-12-28 ·cited 2×
  The court held that the 1958 version of Treas.Reg. § 25.2511-1(c) did not apply to the disclaimer of an interest created by an inter vivos trust, and thus the disclaimer was not a taxable gift.
• Kunkel v. United States
  689 F.2d 408· 3d Cir.· 1982-09-14 ·cited 2×
  The court held that the possibility of a higher Pennsylvania inheritance tax rate was not so remote as to be negligible, impacting federal estate tax calculation.
• King v. United States
  585 F.2d 1213· 4th Cir.· 1978-10-30 ·cited 2×
  The court held that the District Court erred in dismissing the action as untimely without first determining specific factual issues regarding title overlap and actual dominion over disputed lands.
• Baum v. Cont'l Ill. Nat'l Bank & Tr. Co. OF Chicago under the Last Will & Testament of Abby L. Eddy
  230 F.2d 377· 7th Cir.· 1956-01-04 ·cited 2×
  The court held that the testatrix's will created contingent remainders, not vested ones, and that the trustee had no duty to provide account statements to contingent remaindermen absent a showing of mismanagement. The court also construed the ambiguous term 'intestate' in the fif
• Parsons v. Parsons
  174 F.2d 1000· 10th Cir.· 1949-03-23 ·cited 2×
  The court held that the will created a life estate for the son with a remainder to his heirs, and subsequent conveyances could only transfer the life estate interest.
• O'Neill v. Dist. of Columbia
  132 F.2d 601· D.C. Cir.· 1942-12-21 ·cited 2×
  The court held that the daughters' remainder interest was vested, not contingent, under District of Columbia property law, and therefore should be taxed as such.
• In re Rasmussen's Will
  37 Fla. Supp. 85· Lake Cty. Cir. Ct.· 1972-05-25
  A Florida circuit court determined that a beneficiary's remainder interest in a testamentary trust vested at the testator's death, not contingent upon surviving the life income beneficiary. Therefore, the deceased beneficiary's share passed to his estate rather than lapsing. This
• Kropff v. Sanger
  437 F.2d 43· 2d Cir.· 1971-01-15
  The court held that the record was insufficient to grant summary judgment based on laches, as genuine issues of material fact remained regarding prejudice.
• Cecile Johnson Nelson Prejean v. Commissioner OF Internal Revenue
  354 F.2d 995· 5th Cir.· 1966-01-07
  The court held that the taxpayer's gift to the trust, which involved discretionary income distribution and postponed corpus distribution, constituted a 'future interest' not eligible for the annual gift tax exclusion.
• Goodwin v. Thomas
  346 F.2d 40· 10th Cir.· 1965-05-13
  The court held that the daughter's interest in the property was a vested remainder, not contingent on surviving the life tenant, based on the probate court's decree and Oklahoma law.
• Willson v. The United States
  343 F.2d 929· Ct. Cl.· 1965-04-16
  The court held that the surviving spouse was not entitled to all the income from a "specific portion" of the trust, and therefore the interest did not qualify for the marital deduction.