Long Beach Day Nursery v. Security First National Bank

This is an appeal from an order inr structing personal representatives with respect to distribution of the estate. The trial judge held that the appellants, Long Beach Day Nursery, Adelaide Tiehenor Home for Crippled *692 Children, and First Congregational Church of Long Beach, hereinafter referred to as the Three Charities, were residuary legatees and the respondents, Robert L. Taft and Stella E. Taft, hereinafter referred to as the Tafts, were given a specific bequest. Based on that holding the trial court instructed the executor to charge both taxes and expenses of administration to the gift to the Three Charities. Taxes were chargeable to the residue because of an express provision in a codicil, and expenses were so chargeable because of section 750, Probate Code.

The sole issue on appeal, as stated by respondents is: “Was the trial court correct in ruling that the bequest to The Tafts is a specific one while the gift to the Three Charities is a residuary one?” (Italics are those of respondents.)

The parties agree that since there was no extrinsic evidence, the intent of the testatrix is one of law for us to determine from the will and codicils. There are three testamentary…