California, United States of America
The following excerpt is from Estate of Tarrant, In re, 237 P.2d 505, 28 A.L.R.2d 419, 38 Cal.2d 42 (Cal. 1951):
From the above analysis of the respective bequests to the separate pension funds, it is clear that the testator intended them as gifts for charitable purposes, and that they should be upheld as charitable trusts upon that premise consistent with his manifest intent. While it is true that 'the findings of the trial court will not be disturbed on appeal if the record discloses substantial evidence to support them,' as was the case in California Employment Commission v. Betthesda Foundation, 54 Cal.App.2d 348, 350, 128 P.2d 874, 876, where the issue involved was the charitable status of the
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