Trusts and Estates — gifts cause mortis

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Wisconsin Court of Appeals

Civil

Trusts and Estates — gifts cause mortis

The delivery requirement for a gift cause mortis is not satisfied by a decedent’s written instructions to his attorney to include in his will provisions forgiving debts.

“We agree with the Netzers to the extent they argue that delivery of a gift of forgiveness of a debt may be accomplished by means other than delivering the debt instrument with signed writing on it canceling the debt. See Hoks, 209 Wis. at 282 (concluding that delivery requirement for a gift causa mortis canceling a debt was satisfied by the following events: the donor had a written statement prepared in which she stated that upon her death an identified mortgage and note and ‘all indebtedness therein’ was canceled; she signed the statement; and the statement, the mortgage, and the note were delivered to the debtor); see also Baltes, 188 Wis. at 628-29 (concluding that a gift inter vivos forgiving a land contract debt was complete when the vendor directed the vendee to write on the back of the his monthly check ‘paid in full on [address of the property],’ and the vendor then endorsed his name on the back of the check, deposited it, and received payment in the check amount). Whether Hansen’s notation on the draft will and his letter to his attorney are analogous to the writings and documents in Hoks or Baltes is a more difficult issue. However, we need not decide that issue because the more fundamental problem with the Netzers’ theory is that these writings of Hansen were not delivered to the debtors.”

Reversed and Remanded.

Recommended for publication in the official reports.

2011AP325 Meegan v. Netzer

Dist. IV, Dane County, Moeser, J., Vergeront, J.

Attorneys: For Appellant: Mayer, Jeffrey M., Lodi; For Respondent: Zick, Vicki, Johnson Creek