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bequeathed or devised to them less the following
recurrent and other ordinary expenses attributable to
the specific property: * * * other expenses of
management and operation of the property.
2. To all other legatees and devisees, * * * the
balance of the income, less the balance of the
recurrent and other ordinary expenses attributable to
all other property from which the estate is entitled to
income, the distribution to be in proportion to their
respective interests in the property at the time of
distribution and based upon the value of the property
at the date of death.
Clearly, our first point of reference is the will. In
determining what the will provides, we follow the guidelines
established by the Supreme Court of Wisconsin:
The rules for construction of provisions in a will
are clearly established in Wisconsin. "The paramount
object of will construction is the ascertainment of the
testatrix's intent." The determination of testamentary
intent is a question of state law. When considering
the language of the will, the words must be given their
common and ordinary meaning unless something in the
will suggests otherwise. Unambiguous language in a
will must be given effect as it is written without
regard to the consequences. [In re Will of Cooney, 541
N.W.2d 467, 471 (Wis. 1995); citations omitted.]
Further, under Wisconsin law, we should be reluctant to
interpret a will in a manner enlarging the marital deduction
unless there is express indication in the will to do so. Greene
v. United States, 476 F.2d at 119; see also Commissioner v.
Estate of Bosch, 387 U.S. at 464.
The parties are in agreement that the will provision
governing administration expenses applies to the personal
representative's fee involved herein (i.e., the equivalent of an
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Last modified: May 25, 2011