A Polish resistance hero's inter vivos gifts to a research institute satisfied the bequest of a similar amount in his will, and the institute is not entitled to distribution of the bequest. YIVO Institute for Jewish Research v. Zaleski (Md. Ct. Spec. App., No. 966, April 19, 2004).
Jan Karski was a hero of the Polish underground during World War II who brought the first eyewitness accounts of the Holocaust to a mostly disbelieving West. After the war, Dr. Karski emigrated to the United States and became a historian at Georgetown University. After settling in the United States, Dr. Karski, a Catholic, attempted to mend the relationship between Jews and Poles. To further this intent, he entered into an agreement with the YIVO Institute for Jewish Research in which he would provide YIVO with a $100,000 endowment to fund an annual award. In a letter dated November 25, 1992, Dr. Karski said that the gift would either be made to YIVO in his will or during his lifetime. Later, on October 15, 1993, Dr. Karski executed a will in which he bequeathed to TIVO shares of stock that at the time were worth approximately $100,000.
In 1995, Dr. Karski began transferring shares of stock to YIVO that eventually totaled $99,997.69. Dr. Karski wrote a personal check for $2.31, bringing the total to an even $100,000.
Dr. Karski died on July 12, 2000, without having amended his will to remove the bequest to YIVO. Following Dr. Karski's death, YIVO requested payment of the bequest. Dr. Karski's personal representative denied the request, contending that the gift had been satisfied by the inter vivos gifts. A lower court ruled in favor of the personal representative, finding that Dr. Karski intended for his inter vivos gifts to YIVO to fulfill the legacy under the will. YIVO appealed, arguing that Dr. Karski's inter vivosgift was different in both purpose and kind from that stated in his will. YIVO also contended that the court erred in admitting testimony of Dr. Karski's close friend about statements Dr. Karski made regarding the gift.
The Court of Special Appeals of Maryland affirms the lower court ruling. The court finds that Dr. Karski intended for the testamentary bequest to YIVO to be merely security for his obligation under the 1993 letter agreement. "When he made the inter vivosgift, the legacy in his will was adeemed," the court writes. The court also rules that the friend's testimony was admissible.
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