IN RE MORRIS

No. 6223.

111 N.H. 287 (1971)

IN RE JOSEPHINE MCQUESTEN MORRIS.

Supreme Court of New Hampshire.

July 29, 1971.


Attorney(s) appearing for the Case

Hamblett, Kerrigan, LaTourette & Lopez and Mr. Robert B. Field, Jr., for the plaintiffs.

Harrison E. Smith, guardian ad litem, pro se.


KENISON, C.J.

The sole question presented in this case is whether a probate court of this State has the power to authorize the guardian of an incompetent to make gifts to the children of the incompetent from the principal of her estate for the primary purpose of avoiding unnecessary estate taxes, reserving sufficient funds for the maximum foreseeable needs of the ward. The question has not been decided in this State.

Robert Morris and Anna M. Dox, guardians...

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