Facts
The testator E.A. passed away on March 3, 1999 and left as his legal heirs his wife F.A. and his three sons C., D. and B. The spouses A. had concluded an inheritance contract, which, among other things, stipulated that C. would be placed on the compulsory portion. In 1994, the testator had transferred an undeveloped plot of land No. e to his son B. as an advance on his inheritance share. An equalization value was not agreed upon at that time. B. subdivided the property, developed the partial plots and sold them in 1997 and 1998. C. filed a lawsuit against his co-heirs and demanded that B. must bring the advance inheritance into equalization. The disputed issue was the equalization value of this plot of land No. e.Considerations
The DFC ruled as follows
Pursuant to Art. 630 para. 1 CC, the equalization - in the absence of a contrary testamentary order - is made according to the (market) value of the transfer at the time of the inheritance or, if the property was previously sold, according to the proceeds obtained. Since plot No. e was sold before the inheritance, the equalization value is to be determined according to the proceeds obtained.
The Higher Court has determined the market value of the undeveloped plot No. e at the time of the sale using the recognized comparative value or statistical method. This valuation method is in accordance with federal…