Court of Arches. Eccles. law. The ecclesiastical court of the province of Canterbury, responsible for appeals from provincial diocesan courts. • The Pope heard appeals from the Court of Arches until the break with Rome prompted a transfer of the appellate jurisdiction to the Court of Delegates. The Judicial Committee of the Privy Council now […]
A testamentary gift to one person in place of another who is unable to take under the will for some reason. — Also termed substitutional gift.
A testamentary gift of money; a legacy. — Also termed monetary bequest; money bequest. [Cases: Wills 566, 567. C.J.S. Wills §§ 1141, 1143–1147.]
A federal tax deduction allowed for lifetime and testamentary transfers from one spouse to another. IRC (26 USCA) §§ 2056, 2523. [Cases: Internal Revenue 4169. C.J.S. Internal Revenue § 535.]
statute of wills. 1. (cap.) An English statute (enacted in 1540) that established the right of a person to devise real property by will. — Also termed Wills Act. 2. A state statute, usu. derived from the English statute, providing for testamentary disposition and requiring an elaborate set of requirements for valid execution in that
satisfaction, n. 1. The giving of something with the intention, express or implied, that it is to extinguish some existing legal or moral obligation. • Satisfaction differs from performance because it is always something given as a substitute for or equivalent of something else, while performance is the identical thing promised to be done. —
A testamentary trust created to take full advantage of the marital deduction; esp., a trust entitling a spouse to lifetime income from the trust and sufficient control over the trust to include the trust property in the spouse’s estate at death. See marital deduction under DEDUCTION. [Cases: Internal Revenue 4169. C.J.S. Internal Revenue § 535.]
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caduca (k[schwa]-d[y]oo-k[schwa]), n. pl.[Latin “fallen things”] 1. Civil law. Heritable property; property descending to an heir. 2. Roman law. Property forfeited for crime. See LAPSE. 3. Roman law. Property that either was without an heir or could not be taken by the testamentary heir or legatee. • In many cases, the property would escheat to
Succession by special laws favoring certain persons or the state, rather than heirs (such as testamentary heirs) under the ordinary laws of descent. [Cases: Descent and Distribution 1. C.J.S. Descent and Distribution §§ 1–5.]
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letter. 1. A written communication that is usu. enclosed in an envelope, sealed, stamped, and delivered (esp., an official written communication) (an opinion letter). 2. (usu. pl.) A written instrument containing or affirming a grant of some power or right (letters testamentary). [Cases: Executors and Administrators 27. C.J.S. Executors and Administrators § 79.] 3. Strict