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1 Emmett Tomas, a bachelor, makes the following testamentary gifts: a house valued at $110,000 to his best friend, Roxanne Rudin; furniture and household appliances
1 Emmett Tomas, a bachelor, makes the following testamentary gifts: a house valued at $110,000 to his best friend, Roxanne Rudin; furniture and household appliances worth $8,000 to Roxanne; a television and stereo system worth $2,500 to his nephew, Roland Tomas; a 2005 Toyota Camry worth $15,000 to his only brother, William Tomas; a gift of $10,000 to his sister-in-law, Sally Tomas, to be paid out of his savings account in Metro State Bank in his hometown; a gift of $5,000 to his church; and a residue gift of his remaining property, which is all personal property worth $22,000, to the American Cancer Society. A. Place each gift in the appropriate disposition category: Specific devise Specific legacy Residuary legacy General legacy Demonstrative legacy B. After his death, Emmetts expenses, debts, and taxesamount to $50,000 and none of his assets pass outside his will as intestate property. Explain how Emmetts testamentary gifts are used to pay his obligations according to the abatement process. C. If William dies before Emmett and no successor beneficiary is named to receive the Toyota before Emmett dies, what happens to this gift and how does it abate? D. If the law in Emmetts domiciliary state abates a decedents property within each disposition category and uses the property for payment of debts on a prorated basis, how much, if any, of the specific legacies does each beneficiary get to keep after the $50,000 obligation is paid? See Matter of Estate of Wales, 223 Mont. 515, 727 P.2d 536 (1986
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