In Re the Guardianship of Neal

ON APPLICATION FOR WRIT OF ERROR

The guardian of the estate of Elizabeth M. Neal, a person of unsound mind, applied to the probate court for authorization to make a gift from the estate of his ward to the residuary beneficiaries of the ward’s will for the purpose of reducing estate tax liability upon the ward’s death. There is no claim that the proposed gift satisfies the requirements of either Section 398 or Section 421 of our Probate Code, V.A.T.S. and the Court of Civil Appeals has held that the probate court is without power to authorize the same even though it appears (1) that the ward,…