a sentence. The whole opinion proceeds upon the assumption that the donee has such power if he chooses to exercise it. If you will read the opinion, it will be seen that it turns on whether the donee actually exercised the power of appointment within its terms as given to him by the original testator; and the Court came to the conclusion that that general bequest or direction on his part to pay his just debts and funeral expenses did not operate to appoint any part of the spendthrift trust to creditors, and that it did not operate, not because he did not have the power to make it operate so to do, but because it obviously was not his intention to make his direction that his debts be paid an exercise of the power.
The other cases all indicate pretty definitely that the donee of a power of appointment of this kind can appoint to creditors or can appoint to anybody that he wishes.
It may even be, under some of the cases in Pennsylvania construing authority granted under general powers of appointment to creditors would not be sufficient to take it out of that class, but I am willing to assume for the purposes of this opinion that it would, and the point is that I do not think there is such a limitation under the law of Pennsylvania.
In McCord's Estate, 276 Pa. 459, 120 A. 413, 415, it was held that "Donees under general powers of testamentary appointment may dispose of the estate, subject to the power, directly to their appointees, or they may reduce it to the possession of their executors and subject it to their debts, expenses of administration and legacies. * * * ." The trust in McCord's Estate was not a spendthrift trust but, the following year, in Forney's Estate, 280 Pa. 282, 124 A. 424, 425, a case involving an inheritance tax upon the estate of the donee of the power, the Supreme Court, citing McCord's Estate as authority, held that the donee of a power of appointment under a spendthrift trust in a will which directed the payment of debts could ' * * * make such testamentary disposition of the trust fund as she saw fit.' The Court went on to say 'The effect of Miss Forney's will was to make the trust estate a part of her own and then bequeath it as such to her legatees, who take from her and not from her father.'
An order may be presented entering judgment for the defendant.
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