Matter of Carlin

Sarah Carlin’s will gave her husband, Walter Carlin, the income from her property for his life, with the privilege to use as much of the property itself as necessary for his care and support. The will further stated that upon Walter’s death, any remaining property was to pass to Sarah’s heirs under New York’s intestacy laws. Both when the will was executed and when Sarah died, Walter was Sarah’s closest relative and would have been her sole heir to receive property under the intestacy laws. Consequently, when Sarah died, a judicial proceeding ensued to determine whether Sarah intended that her heirs be determined at her death or at Walter’s death. If the heirs were determined at Sarah’s death, then Walter was immediately entitled to absolute ownership of all Sarah’s property because his life interest would merge with his remainder interest. However, if Sarah’s heirs were to be determined at Walter’s death, then Walter was entitled only to receive the property’s net income for life and to use the property as necessary for his care and support. The property remaining at Walter’s death would pass to Sarah’s then-living heirs, who would be her uncle and cousins if they survived Walter. The trial court held that Sarah’s heirs were to be determined at her death and Walter was thus entitled to absolute ownership. The matter was appealed.