Opinion ID: 1199638
Heading Depth: 1
Heading Rank: 7

Heading: benjamin's intent

Text: ¶ 13 Benjamin's will became reasonably susceptible to two interpretations upon passage of the ERTA with the transitional rule. See Arend, 373 N.W.2d at 342. The trial court thus properly admitted extrinsic evidence to resolve this question of fact. See Smith, 119 Ariz. at 295-96, 580 P.2d at 756-57; Taylor, 175 Ariz. at 154, 854 P.2d at 1140. See also Arend, 373 N.W.2d at 342. In reviewing a trial court's findings of fact, we do not reweigh conflicting evidence or redetermine the preponderance of the evidence, but examine the record only to determine whether substantial evidence exists to support the trial court's action. Whittemore v. Amator, 148 Ariz. 173, 175, 713 P.2d 1231, 1233 (1986). Substantial evidence is evidence which would permit a reasonable person to reach the trial court's result. Hutcherson v. City of Phoenix, 192 Ariz. 51, ¶ 13, 961 P.2d 449, ¶ 13 (1998). ¶ 14 The trial court relied on the provisions in the Third paragraph of Benjamin's will, which emphasized that Benjamin's primary intent was to maximize the marital deduction and specifically required that the marital deduction in effect at the time of his death apply to his estate. Although the initial presumption we have established in favor of the unlimited marital deduction applies here because of the time-of-death marital deduction directive in Benjamin's will, the trial court received evidence concerning Benjamin's disinherited heirs and concerning the notes and standard drafting practices of the attorney who drafted the will. This evidence contradicts the presumption and supports the appellants' position that Benjamin only intended to devise Suzanne an amount equal to the prior limited marital deduction. We will, therefore, also examine, in addition to the directive, the other evidence supporting the trial court's finding. ¶ 15 As the trial court noted, other provisions of Benjamin's will demonstrated his intent to place Suzanne's interests ahead of the remainder interests: the survival clause established a conclusive presumption that Suzanne survived Benjamin, and the tax clause required that the residuary estate bear all estate taxes and expenses and that the marital trust bear none. The trial court also found credible and compelling the testimony of Louis Comus, an attorney who testified as an expert witness on the application of the transitional rule. Because construction of the will required an analysis of a complex federal estate tax question, the trial court properly received expert testimony. Ariz. R. Evid. 702, 17A A.R.S; see In re Estate of Lenahan, 511 So.2d 365, 371 (Fla.Dist.Ct.App.1987). See generally In re Estate of Verdisson, 4 Cal.App.4th 1127, 6 Cal.Rptr.2d 363, 366 (1992). Comus testified that Benjamin was clearly trying to get the maximum tax benefit from th[e] provision [creating Suzanne's trust]. He further testified that, given the language of the will, he could not think of any reasons ... why the unlimited marital deduction should not apply to this will. Additionally, the trial court relied on the testimony of Filip and Peter Carlucci, which indicated that Benjamin understood and accepted that the ERTA would permit Suzanne to inherit his entire estate, as well as the testimony of Phyllis Starr, which indicated that Benjamin intended to disinherit appellants. This evidence further supports the trial court's conclusion that, when executing his will, he intended that any changes in the marital deduction, and even an unlimited marital deduction, apply to his estate. See Danelczyk v. Tynek, 260 N.J.Super. 426, 616 A.2d 1311, 1313 (App.Div.1992) (statements of testator's intent admissible to explain ambiguity); see also Ariz. R. Evid. 803(3) (statement of memory or belief not hearsay if it relates to the execution, revocation, identification, or terms of declarant's will); 4 Christopher B. Mueller & Laird C. Kirkpatrick, Federal Evidence § 441 (2d ed.1994). ¶ 16 Finally, as the dissent in the court of appeals points out, the pattern of conduct between Suzanne and Benjamin further supports the trial court's finding. After entering a prenuptial agreement to keep their estates separate and to provide nothing for Suzanne upon Benjamin's death, Benjamin later executed a will giving Suzanne $50,000 and finally revoked the prenuptial agreement and executed the will at issue giving Suzanne the maximum marital deduction trust. ¶ 17 The trial court's conclusion does not render the provisions concerning appellants' trust or any other provision of the will meaningless. If Suzanne had died first, or if the marital deduction had not become unlimited, these provisions would have taken effect and were vital to creating a complete estate plan. Even if they had been rendered meaningless, however, Benjamin expressly directed that any provision that conflicted with maximizing the marital deduction be reconciled or ignored. ¶ 18 Substantial evidence supported the trial court's finding of Benjamin's intent, and despite conflicting evidence the court made no clear error. Whittemore, 148 Ariz. at 175, 713 P.2d at 1233 (appellate court will not reweigh preponderance of the evidence); Moore v. Title Ins. Co. of Minnesota, 148 Ariz. 408, 413, 714 P.2d 1303, 1308 (App.1985) (finding of fact not clearly erroneous if substantial evidence supports it, even in presence of substantial conflicting evidence). The court of appeals, therefore, erred in reversing the trial court's judgment. ¶ 19 Although appellants have attempted to distinguish factually some transitional rule decisions and have relied on others, we believe our conclusion is in basic harmony with these decisions. Appellate courts have generally affirmed the trial courts' findings of the testator's intent when they are supported by substantial evidence, whether the trial court applied the unlimited marital deduction, Bruning; Kreigh, or the marital deduction in effect at the time of the execution of the will. Arend; Liberty Nat'l Bank; In re Hickock, 158 A.D.2d 690, 552 N.Y.S.2d 49 (1990). ¶ 20 Because substantial evidence supports the trial court's finding, under state probate law or federal tax law, that Benjamin's intent was to take advantage of the unlimited marital deduction in effect at the time of his death, we vacate the court of appeals' opinion and reinstate the trial court's judgment. THOMAS A. ZLAKET, Chief Justice, CHARLES E. JONES, Vice Chief Justice, STANLEY G. FELDMAN, Justice and FREDERICK J. MARTONE, Justice, concur. Justice RUTH V. MCGREGOR did not participate in the determination of this matter; pursuant to Ariz. Const. art. VI, § 3, the Honorable JOSEPH W. HOWARD, Judge of the Arizona Court of Appeals, Div. Two, was designated to sit in her stead.