LeCraw v. LeCraw
Georgia Supreme Court
401 S.E.2d 697, 261 Ga. 98 (1991)
- Written by Serena Lipski, JD
Facts
Julia Adams LeCraw executed a power of attorney designating her sons, C. Veazy LeCraw, C. Buck LeCraw, and Julian LeCraw (collectively, Julia’s sons) (defendants), as her attorneys-in-fact. Although the power of attorney did not expressly mention gifts, the form authorized Julia’s agents to do anything Julia might do, expressly creating a general power of attorney. Julia had a history of giving her children and grandchildren checks, occasionally as much as $5,000 or $10,000, though most of her gifts were for $100. Julia’s sons continued making gifts, signing $10,000 checks to Julia’s children and grandchildren. The gifts were intended to minimize estate taxes. Julia was aware of the gifts and did not object. On Julia’s death, her estate was worth over $1,000,000. The Internal Revenue Service audited Julia’s estate and determined the gifts were not authorized by the power of attorney. The executor of Julia’s estate, Spencer LeCraw (plaintiff), then filed a petition seeking declaratory judgment on whether Julia’s sons had the power to make the gifts. The trial court declared the gifts valid, and Spencer appealed.
Rule of Law
Issue
Holding and Reasoning (Benham, J.)
Dissent (Fletcher, J.)
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