Declaratory judgments — Vested and contingent estates — Presumption as to possibility of issue — Construction of will prior to distribution — Appraisement for taxation — Trusts and trustees — All parties before court — Possibility of bearing children — Act of June 18, 1923, P. L. 840.
1. The Declaratory Judgments Act can be invoked only where a real controversy exists; and the court will not decide future rights in anticipation of the event at which such future rights call for decision. [457-458]
2. The mere convenience of executors to have a will construed in advance, is by no means an adequate reason for invoking the Declaratory Judgment Law. [458]
3. A mere allegation that a declaratory judgment is necessary in order that an estate may be properly appraised for taxation, is no sufficient reason for invoking the court to take jurisdiction. [458]
4. In deciding as to the devolution of estates, the rule is that the possibility of bearing children exists, even when a woman has long passed the age to which the ability to do so usually continues. [459]
5. To make a declaratory judgment effective, all parties affected by the judgment must be before the court. [459]
6. A petition for a declaratory judgment in the orphans' court, to determine whether an interest of a deceased beneficiary under a will is vested, subject to being divested by the birth of issue to other parties in interest, or contingent upon ownership, is properly dismissed, where it is made to appear that the question will arise on the audit of the account of testamentary trustees at the death of two life tenants, women, one 59 years old and the other 66 years old both of whom may presumptively bear children in the future, and the substantial reason suggested in support of the petition is that it is necessary to know, in settling the estate of the deceased beneficiary, the amount of inheritance taxes upon such estate, and that it would be convenient for the executors to have such an immediate adjudication. [457-459]
Argued April 20, 1932.
PER CURIAM, May 9, 1932:
This appeal is from the refusal of the orphans' court to render a declaratory judgment involving the construction of the will of Emanuel Straus. The decree of the court below dismissing the petition is affirmed on the opinion of Judge GEST for the court in banc. Costs to be paid by appellant.