Shriners Hospitals for Crippled Children v. Maryland National Bank

This case, on appeal from the Circuit Court No. 2 of Baltimore City (Ross, J.), is concerned with two problems: First, the proper construction of that portion of a testator’s will which directed that the income of a residuary trust created by the will be paid to three beneficiaries; and second, the extent to which a court of equity, either in the exercise of its traditional jurisdiction, or in pursuance of a statute, may reform the language of a decedent’s will to insure that a remainder interest created by that will can qualify as a charitable deduction for federal estate tax purposes.

The…