Estate of Rose B. Posner, Deceased, David B. Posner, Personal Representative - Page 14

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               In ruling that Mr. Posner’s will gave decedent no                      
          testamentary power, the Baltimore County circuit court stated               
          that item XIV of Mr. Posner’s will was a granting clause that               
          granted decedent only an inter vivos power of appointment.8  In             
          its affirmance, the court of special appeals relied on the lack             
          of specificity in Mr. Posner’s will regarding the claimed                   
          testamentary power of appointment.  The court of special appeals            
          did not endorse the circuit court’s statement that item XIV was a           
          granting clause that granted decedent an inter vivos power of               
          appointment.                                                                
               To the contrary, as previously discussed, in holding that              
          Mr. Posner’s will gave decedent no testamentary power of                    
          appointment, the court of special appeals stated in dicta that              
          Mr. Posner’s will was “insufficient to grant Rose Posner either             
          an inter vivos or a testamentary power of appointment over the              
          marital trust's assets.”  Posner v. McDonagh, supra.  In light of           
          this statement, and considering the basis on which the court of             
          special appeals affirmed the circuit court’s ruling, we are                 
          reluctant to assign much weight to the Baltimore County circuit             
          court’s statement that Mr. Posner’s will granted decedent an                


               8 In the Baltimore County circuit court proceeding, the                
          daughters argued that item XIV of Mr. Posner’s will was only a              
          saving clause and thus granted no powers.  In the alternative,              
          the daughters argued that if item XIV was a granting clause, the            
          clause granted only inter vivos, not testamentary, power.  The              
          Baltimore County circuit court accepted this latter argument.               





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