In re the Estate of Beckwith

John M. Keane, S.

The question before the court is simple. Did Louella Beckwith validly exercise the power to appoint the corpus of the marital deduction trust, with a value at the time the account was filed of $875,000, granted to her by paragraph "sixth” of the last will and testament of her husband, Hugh T. Beckwith?

A valid appointment will pass the corpus to four charities named in the residuary clause of her last will and testament. An ineffective appointment will pass the corpus to their daughter, Barbara Ann Moore, who was named the taker in default of a valid appointment.

The facts are…