Pew Trust, 67 A.2d 129 (Pa. 1949). · Go Syfert
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Pew Trust, 67 A.2d 129 (Pa. 1949). Cases Citing This Book View Copy Cite
66 citation events (1 in the last 25 years) across 9 distinct courts.
Strongest positive: Estate of Pew (pasuperct, 1994-12-28)
Treatment trajectory · 1953 → 2026 · click a year to view as-of
1953 1989 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
examined Cited as authority (rule) Estate of Pew (3×)
Pa. Super. Ct. · 1994 · confidence medium
The appellants contend that our Supreme Court’s decision in In re Catherwood’s Trust, supra 405 Pa. at 61 , 173 A.2d at 86 which overruled Crawford’s Estate, supra 362 Pa. at 458, 67 A.2d at 124 and In re Pew’s Estate, supra 362 Pa. at 468, 67 A.2d at 129 and held that it was not unconstitutional to give retroactive effect to the Principal and Income Act of 1947 with respect to a trust created before the effective date of the Act rendered the trustees’ payment of the extraordinary stock dividends from 1949 to 1953 pursuant to the abolished rule of apportionment improper.
cited Cited as authority (rule) Fownes Trust
paorphctallegh · 1955 · confidence medium
Pew Trust, 362 Pa. 468, 469 (1949), states as follows: “These are appeals from a decree of an orphans’ court.
discussed Cited "see" PEDF v. Com. of PA
Pa. Commw. Ct. · 2019 · signal: see · confidence high
In re Tyler’s Estate, 289 A.2d 441, 448 (Pa. 1972); see In re Pew’s Estate, 67 A.2d 129, 130 (Pa. 1949), overruled in part by Catherwood’s Trust; In re Crawford’s Estate, 67 A.2d 124, 129 (Pa. 1949), overruled in part by Catherwood’s Trust; see, e.g., Bruner’s Will (the will involved was dated, and decedent died, prior to the effective date of the 1945 Act and the 1947 Act; therefore, the statutory provisions did not govern; rather, common law applied).
Retrieving the full opinion text from the archive…
Pew Trust.
Appeals, 2 to 5.
Supreme Court of Pennsylvania.
May 25, 1949.
67 A.2d 129
Harry F. Hauser , with him Lloyd H. Wood and Wood, Hauser DiJoseph , for guardian ad litem and trustee ad litem, appellant. Henry A. Frye , with him Robert Brigham, Richard L. Freeman, George A. Purring and Moffett Stover , for trustees, and life tenants, appellants. Thomas B. K. Ringe , with him Morgan, Lewis Bockius , for Corporate Fiduciaries Association of Philadelphia, amicus curiæ.
Maxey, Linn, Stern, Patterson, Stearns, Jones.
Cited by 31 opinions  |  Published

Opinion by

Mr. Justice Allen M. Stearns,

[*469] These are appeals from a decree of an orphans’ court. The account was by trustees of an inter vivos trust. Exceptions of the life tenants to the adjudication were sustained, while those of the remaindermen and of the trustees were dismissed. These appeals followed.

By sustaining the life tenants’ exceptions and dismissing those of the remaindermen, the court below correctly determined that the provisions of the Uniform Principal and Income Act of May 3,1945, P. L. 416, 20 PS 3471, and the Principal and Income Act of July 3, 1947, P. L. 1283, 20 PS 3470, are unconstitutional when applied retroactively to trusts created prior to their enactments: See Crawford Estate, 362 Pa. 458, 67 A. 2d 124.

In dismissing the trustees’ exceptions, the learned court below ruled that it was unnecessary to decide, as an additional reason for sustaining exceptions to the adjudication, that the Acts of 1945 and 1947, supra, also impaired the obligation of the contract creating the trust, thus contravening Art. I, Section 17 of the Constitution of Pennsylvania and Art. I, Section 10, Clause 1 of the Constitution of the United States. We agree with this conclusion.

Decree affirmed. Costs to be paid out of the corpus of the trust fund.