Brahm's Estate

Citations

• 269 Pa. 82
• 112 A. 21
• 1920 Pa. LEXIS 770

Syllabus

<p>Decedents’ estates — Advancements—Loans — Mother and, son — • Intention — Rebutting inference of advancement.</p> <p>1. Whether money advanced hy a decedent in his lifetime to those who may take as his heirs or legatees, is to be treated as a debt or an advancement, is always a question of intention.</p> <p>2. In case of advancement the gift is an irrevocable one without expectation of repayment except in the way of deduction from the share of the estate of the donor. Consequently, circumstances which show an expectation of repayment always tend to rebut the inference that the transaction was an advancement.</p> <p>3. Where a mother keeps an account showing a long list of items of payments to a son, and payments to her entered under the words “owes” and “paid,” and memoranda among her papers show moneys borrowed by the son, and there is evidence of actual substantial payments to her by the son, the transactions will be. regarded ag loans and not as advancements.</p>