In re Valma Hanson Revocable Trust
Indiana Court of Appeals
779 N.E.2d 1218 (2002)
- Written by Paul Neel, JD
Facts
Valma Hanson executed a revocable trust devising real estate to Barry Bergstrom (defendant) and the remainder of the trust principal to nine beneficiaries (plaintiffs). Hanson later named Bergstrom trustee of the trust. Ten years later, Hanson executed a will bequeathing personal property and other assets to Bergstrom and the residue of her estate to the trust. The trust instrument was executed in Illinois and to be interpreted under Illinois law. The will was executed in Indiana and to be interpreted under Indiana law. Hanson died. The trust instrument provided that the trustee had discretion to charge death taxes generally against the trust principal. As trustee, Bergstrom paid Indiana inheritance taxes and federal estate taxes from the trust’s residuary assets and not the real estate, leaving Bergstrom with a substantial sum and the remaining nine trust beneficiaries with virtually nothing. The trust beneficiaries sued Bergstrom. Bergstrom moved to dismiss. The trial court denied Bergstrom’s motion. Bergstrom appealed.
Rule of Law
Issue
Holding and Reasoning (Kirsch, J.)
Dissent (Darden, J.)
What to do next…
Here's why 832,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,400 briefs, keyed to 994 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
