PATRICK v. PATRICK


206 A.2d 516 (1964)

Dorothy Boyd PATRICK, formerly Dorothy Boyd Price, Executrix under the Last Will and Testament of Harlan B. Price, deceased, Plaintiff, v. Dorothy Boyd PATRICK, formerly Dorothy Boyd Price, individually and as residuary legatee and devisee under the Will of the said Harlan B. Price, deceased, Bank of Delaware, a corporation of the State of Delaware, formerly Security Trust Company, Trustee under the Last Will and Testament of Arthur C. Price, deceased, Grand Lodge of Delaware Independent Order of Odd Fellows, Inc., a corporation of the State of Delaware, Trustees of the First and Central Presbyterian Church of Wilmington, Delaware, Inc., a religious corporation of the State of Delaware, and Session of the First and Central Presbyterian Church, a constituent religious body of the First and Central Presbyterian Church, Defendants.

Court of Chancery of Delaware, New Castle.

December 11, 1964.


Attorney(s) appearing for the Case

Arthur W. Koffenberger, Jr., of Keith & Koffenberger, Wilmington, for plaintiff.

Thomas M. Keith and Jay H. Conner of Keith & Koffenberger, Wilmington, for defendant, Dorothy Boyd Patrick, formerly Dorothy Boyd Price, individually and as residuary legatee and devisee under will of said Harlan B. Price, deed.

John J. Morris, Jr., of Morris, James, Hitchens & Williams, Wilmington, for defendant, Bank of Delaware, trustee under will of Arthur C. Price.

Thomas Herlihy, Jr., and Thomas Herlihy, III, Wilmington, for defendant, Grand Lodge of Delaware, I. O. O. F., Inc.

Stephen Hamilton, Jr., of Hamilton & O'Donnell, Wilmington, for defendants, trustees of the First and Central Presbyterian Church of Wilmington, Delaware, Inc. and Session of the First and Central Presbyterian Church.


SEITZ, Chancellor:

The executrix of the will of Harlan B. Price ("Harlan") seeks instructions concerning the will of Arthur C. Price ("Arthur"). Harlan was Arthur's son. The executrix alleges that it is uncertain whether Harlan had, at his death, a transmissible future interest in 62½% of a testamentary trust created by Arthur's will. She avers that the Internal Revenue Service has tentatively taken the position that Harlan had such an interest and that its value...

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