Search Results for: TESTAMENTARY

lucid interval

lucid interval. 1. A brief period during which an insane person regains sanity sufficient to have the legal capacity to contract and act on his or her own behalf. [Cases: Mental Health 3.1, 371; Wills 37. C.J.S. Insane Persons § 211; Wills § 9.] 2. A period during which a person has enough mental capacity

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annual exclusion

The amount (currently as much as $10,000) allowed as nontaxable gift income during the calendar year. • The purpose of the annual exclusion is both to serve as an estate-planning mechanism (so that gifts made during the donor’s lifetime remain nontestamentary and nontaxable) and to eliminate the administrative inconvenience of taxing relatively small gifts. For

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heir(s)

heir(s) n. (1)法定继承人 严格地说,该词仅指在无遗嘱的情况下继承遗产的人,而不包括根据遗嘱继承遗产的人。在更准确的意义上,1926年以前的英格兰和1965年以前的苏格兰中,该法定继承人仅指根据封建继承规则〔feudal rule of succession〕有权继承死者不动产的人,与继承死者不动产的遗嘱执行人〔executor〕或最近亲者〔next-of-kin〕相对。而所谓的封建继承规则,即以男性优先于女性、男性继承人中的长子继承制〔primogeniture〕以及代位继承〔representation〕为基础而确立的继承规则。1925年后的《遗产管理法》〔Administration of Estates Act〕将之废除,但对1926年以前使用「heir」一词的,仍依其原义。该词在美国也可指法定继承人,因此,它与其他表示法定继承人的词,如「heir at law」或「legal heir」同义,通常,仅该词即可表达法定继承人的意思。一般而言,在某人尚生存期间,并没有法定继承人,但在英文中却有若干术语对这种潜在的法定继承人〔potential heirs〕进行分类,如期待法定继承人〔expectant heir〕、将来法定继承人〔prospective heir〕(包括推定法定继承人〔heir presumptive〕和当然法定继承人〔heir apparent〕)。 (→prospective heir; heir presumptive; heir apparent) (2)继承人 在广泛意义上,指依遗嘱或法律继承死者财产的人〔successor〕。在大陆法上,该词指概括继承人〔universal successor〕,其中由遗嘱所创设的继承人称为「遗嘱继承人」〔testamentary heir〕,无遗嘱的最近亲者〔next-of-kin〕则称为「法定继承人」〔heir at law〕或「无遗嘱继承人」〔heir by intestacy〕,而普通法中的遗嘱执行人〔executor〕则在多方面对应于大陆法中的遗嘱继承人。 (→universal succession) (3)不动产法定继承人 严格言之,该词指无遗嘱时有权继承土地的人;无遗嘱的情况下有权继承动产的人,则称为动产法定继承人〔distributee〕或最近亲者。但此区别即使在一般的律师用语中亦已不再被遵循。

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court of probate

Court of Probate. 1. Hist. A court established in 1857 to receive the testamentary jurisdiction formerly held by the ecclesiastical courts. • In 1873 the Court was merged into the High Court of Justice, where its jurisdiction was exercised by the Probate Divorce and Admiralty (now Family) Division. 2. See probate court under COURT.

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