Old Colony Trust Co. v. Underwood

In 1916 and 1917 the petitioner’s testatrix, Ruth H. Tompson, lent to her son Nahum Ward Tompson sums of money aggregating $15,000, which Nahum Ward Tompson agreed in writing to repay to her with interest. In the same instruments he agreed, that said sums “shall be regarded as an advance to me in the event of the death of Ruth H. Tompson before payment.” No part of these sums has ever been repaid. At the time the loans were made Mrs. Tompson had no will, her heirs at law would have been her three children, who in fact survived her, and she would have left an estate of not less than $200,000.…