Connecticut Junior Republic v. Sharon Hospita

188 Conn. 1, 448 A.2d 190 (1982)

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Nature of the Case

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Facts

Testator executed a will creating trusts in which certain charities had a remainder interest. He later executed a codicil replacing some of the charities with other charities as remaindermen. Soon afterward, the Internal Revenue Code was amended so that, if distribution were made in accordance with the codicil, testator's estate would not be able to take the charitable deduction. Upon learning this, testator instructed his attorney to amend the will and codicil so that the bequests would qualify for the charitable deduction. When the attorney did this, he mistakenly named the charities from the original will, rather than those from the codicil, as remaindermen. Testator did not authorize this change, but he did sign the codicil which contained it. The probate court admitted the second codicil and refused to consider evidence of the mistake. The charities named in the first codicil (P) appeal.