93 Woodland Avenue
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93 Woodland Avenue, April 2014
William Felton, circa 1911
Alfred Brenholts, circa 1921
Clara A. Brenholts, circa 1921
Roy Brenholts, circa 1925
The Ohio Architect and Builder, January 1907
Earle Lyman Brooks, circa 1916
Gwendolyn O'Dell Brooks, circa 1931
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Alfred Brenholts estate created an interesting legal case regarding a trust he established and estate taxes.
"Alfred Brenholts, of Columbus, Franklin county, Ohio, died testate in the early spring of 1939, leaving an estate of approximately $250,000. Under the provisions of his will he gave to his wife, Clara A. Brenholts, their residence property located at 93 Woodland avenue, and directed that this bequest should be in full of all dower and distributive interest in his real and personal property, including year's support and any and all other rights, interests and claims which his widow might have in and against his estate. This same clause of the will contained the recital that testator had from time to time made gifts and advancements of personal property and real estate to his wife, and had made further substantial provision for her in a deed of trust under date of December 30, 1933, in which provision had been made for the distribution of the net income from real estate known as No. 12-14-16 North High street, in the city of Columbus, and the further recital that for the foregoing reasons the provision made for the wife in Item IV of the will was in full of all interests in decedent's estate.
Reference was made to the fact that provision had been made for decedent's sister under the deed of trust, and therefore no further bequest was made to her under the will. Special bequests were made to the decedent's four surviving grandchildren and certain bequests were made to designated eleemosynary or charitable institutions. The residuum of his estate was bequeathed to his son and only child, Roy Brenholts."
"The trust agreement introduced in evidence in the instant case is very lengthy, comprising more than six and a half pages of closely typewritten matter. It can serve no useful purpose to copy this instrument in this opinion or to make any extended reference thereto. Suffice it to say that when the instrument was executed Alfred Brenholts was seventy-one years of age and, so far as is known, in good health. The property transferred under the trust instrument was exclusively real estate, located at 12-14-16 North High street, Columbus, Ohio, and of the value of more than $150,000. Mr. Brenholts had owned it since 1919. It was exclusively a building used for renting to numerous tenants. Mr. Alfred Brenholts' only child was a son who was engaged in the real estate business and prior to the execution of the trust instrument he gave detailed attention to this particular piece of real estate. Mr. Brenholts had other real estate, included in which was a farm that he was operating more or less as a hobby, giving particular attention to growing and grafting trees. The son, Roy Brenholts, by reason of matrimonial troubles had been very heavily in debt. In 1936 Roy Brenholts settled all his difficulties with his wife for the sum of $56,000, and his father furnished the money so to do. The son Roy received nothing under the trust indenture except a 5 per cent compensation for administering it. The beneficiaries were, first, the wife of the donor, who was to receive liberal allowances in such amount as the trustee saw fit and so long as she lived, to take care of her household and any and all other expenses.
Second, a sister of Mr. Brenholts was to receive $100 per month so long as she lived. Mr. Brenholts had been making contributions in this amount for quite a while before the execution of the trust indenture.
Next, the four grandchildren of the decedent, all being children of Roy Brenholts, were to receive such a sum or sums as the trustee deemed necessary to assist in their care, maintenance, and comfort. There were further directions that the contributions should be liberal in case of sickness, accident, operation, or other unforeseen emergencies. The trust was to continue as long as the wife of Alfred Brenholts lived, but in no event to terminate before the year 1950.
At the termination of the trust the corpus or the proceeds thereof were to be divided equally among the four children of the son Roy, with provision for its continuation in the event of the minority of said children."
"Alfred Brenholts, of Columbus, Franklin county, Ohio, died testate in the early spring of 1939, leaving an estate of approximately $250,000. Under the provisions of his will he gave to his wife, Clara A. Brenholts, their residence property located at 93 Woodland avenue, and directed that this bequest should be in full of all dower and distributive interest in his real and personal property, including year's support and any and all other rights, interests and claims which his widow might have in and against his estate. This same clause of the will contained the recital that testator had from time to time made gifts and advancements of personal property and real estate to his wife, and had made further substantial provision for her in a deed of trust under date of December 30, 1933, in which provision had been made for the distribution of the net income from real estate known as No. 12-14-16 North High street, in the city of Columbus, and the further recital that for the foregoing reasons the provision made for the wife in Item IV of the will was in full of all interests in decedent's estate.
Reference was made to the fact that provision had been made for decedent's sister under the deed of trust, and therefore no further bequest was made to her under the will. Special bequests were made to the decedent's four surviving grandchildren and certain bequests were made to designated eleemosynary or charitable institutions. The residuum of his estate was bequeathed to his son and only child, Roy Brenholts."
"The trust agreement introduced in evidence in the instant case is very lengthy, comprising more than six and a half pages of closely typewritten matter. It can serve no useful purpose to copy this instrument in this opinion or to make any extended reference thereto. Suffice it to say that when the instrument was executed Alfred Brenholts was seventy-one years of age and, so far as is known, in good health. The property transferred under the trust instrument was exclusively real estate, located at 12-14-16 North High street, Columbus, Ohio, and of the value of more than $150,000. Mr. Brenholts had owned it since 1919. It was exclusively a building used for renting to numerous tenants. Mr. Alfred Brenholts' only child was a son who was engaged in the real estate business and prior to the execution of the trust instrument he gave detailed attention to this particular piece of real estate. Mr. Brenholts had other real estate, included in which was a farm that he was operating more or less as a hobby, giving particular attention to growing and grafting trees. The son, Roy Brenholts, by reason of matrimonial troubles had been very heavily in debt. In 1936 Roy Brenholts settled all his difficulties with his wife for the sum of $56,000, and his father furnished the money so to do. The son Roy received nothing under the trust indenture except a 5 per cent compensation for administering it. The beneficiaries were, first, the wife of the donor, who was to receive liberal allowances in such amount as the trustee saw fit and so long as she lived, to take care of her household and any and all other expenses.
Second, a sister of Mr. Brenholts was to receive $100 per month so long as she lived. Mr. Brenholts had been making contributions in this amount for quite a while before the execution of the trust indenture.
Next, the four grandchildren of the decedent, all being children of Roy Brenholts, were to receive such a sum or sums as the trustee deemed necessary to assist in their care, maintenance, and comfort. There were further directions that the contributions should be liberal in case of sickness, accident, operation, or other unforeseen emergencies. The trust was to continue as long as the wife of Alfred Brenholts lived, but in no event to terminate before the year 1950.
At the termination of the trust the corpus or the proceeds thereof were to be divided equally among the four children of the son Roy, with provision for its continuation in the event of the minority of said children."