Discussion and Decision:
- The question in dispute is whether the provisions of a will The deceased Applies The Inheritance Law or The Inheritance Ordinance The Mandatory. This is given that the deceased's will was drawn up in 1960, before it was enacted The Inheritance Law; The deceased died in 1969, after the law was enacted.
- Article 157 The Inheritance Law states:
"A person who dies before the commencement of this law shall be subject to the law that was in force prior to the commencement of this law."
The legislature found it necessary to determine the application of the provisions of the Inheritance Law to a will, according to the date on which the deceased died, as opposed to the date on which the will was drafted. A person who died before the commencement of the law will be subject to the law of the Mandatory Inheritance Ordinance, and accordingly - whoever dies after the commencement of the law - the Inheritance Law will apply to his inheritance.
- This is how it was established in the case law and cited in the legal literature -
"Section 157 of the Inheritance Law establishes transitional provisions according to which the law also applies to wills made before it was enacted, provided that the testator died after the law came into effect."
(In Tax Appeal 6251/15 Hoppe v. Cassuto (August 7, 2016), p. 19, para. 77).
See also in this regard the judgment of the Supreme Court Bin Tax Appeal 9361/10 Anonymous v. Anonymous (February 24, 2011), the judgment of the District Court in Civil Case (K.S.) 3269/72 Avraham v. Bergman (November 13, 1974).
See also Shohat, Goldberg and Flomin's book "Inheritance and Estate Law" (Expanded Sixth Edition), p. 7: "The law came into effect on October 10, 1965, and it applies to the inheritance of a person who died after it came into force. The inheritance of a person who died before the commencement of the law applies to the old law that stood in effect on the eve of the commencement of the law - the Mandatory Inheritance Ordinance (section 157 of the law)."
- The judgment in the matter of "Yeshivat Porat Yosef" to which the defendant refers concerns the examination of the validity of a will in terms of form and content, in accordance with To Article 158 of the Inheritance Law, and does not teach for our purposes. There is no dispute that the will of the deceased is valid and fulfilled.
- From the aforesaid, the determining date for the application of the provisions The Inheritance Law It is the date of death. The deceased died in 1969, after the Inheritance Law came into effect and therefore the Article 42 to the law.
- Section 42 (c) The Inheritance Law states:
“)c) The second will merit if he was fit to inherit the testator at the time of his merit, even if he was not qualified to do so at the death of the mitzva; The second dies before the time of his winning, or he is found ineligible to inherit or has withdrawn from what he is entitled to, the provision of the will in his favor is revoked."