Legal Opinion
Seifert v. Kepner & Central Trust Capital Bank
Court of Appeals of Maryland
Decided February 16, 1962No. [No. 151, September Term, 1961.]PublishedCited by 9 opinions
1Opinion of the CourtHenderson, J.
This appeal presents the question whether there was an ademption of a legacy of the proceeds of stock owned by a testator, where the corporation had distributed a liquidating dividend shortly prior to the testator’s death.
Alfred A. Seifert, 78 years of age, died on September 21, 1959. His will, dated July 18, 1952, and two codicils dated February 29, 1956, and September 24, 1956, respectively, were duly admitted to probate. While his personal estate in Baltimore County only amounted to about $41,000, his total estate for Federal tax purposes, including real estate in Pennsylvania, amounted to…
2Cases cited14 opinions
- Walton v. WaltonNew York Court of Chancery · 1823
- Littig v. HanceCourt of Appeals of Maryland · 1895
- Johns Hopkins University v. UhrigCourt of Appeals of Maryland · 1924
- Elwyn v. De GarmendiaCourt of Appeals of Maryland · 1925
- Frost EstateSupreme Court of Pennsylvania · 1946
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Pepka v. BranchIndiana Court of Appeals · 1973
- Nakoneczny EstateSupreme Court of Pennsylvania · 1974
- Brown v. SchafferIndiana Court of Appeals · 1969
- Matter of SandeferUnited States Bankruptcy Court, N.D. Alabama · 1985
- DuPont v. DuPontSupreme Court of Delaware · 1965
4 more not listed; retrieve them via the Exa API.