Estate of John T. Sobota, Deceased, T.J. Sobota, Personal Representative - Page 6

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          executor's or administrator's commission).  That provision states           
          that "estate administration expenses shall be paid from the                 
          residue of my estate".  See supra p. 2.  In an effort to avoid              
          the mandate of Wis. Stat. Ann. sec. 701.20(5)(a), that such                 
          expenses "shall be charged against the principal of the estate",            
          petitioner argues that the "residue" includes not only the                  
          principal of the residuary estate at death but the income earned            
          on the residuary estate during the period of administration.                
          Based upon this assertion, petitioner contends that the will is             
          ambiguous as to whether administration expenses should be charged           
          to principal or income.  As a consequence, petitioner asserts               
          that the personal representative's fee is an "ordinary expense"             
          chargeable to income under Wis. Stat. Ann. sec. 701.20(5)(b).               
               Unquestionably, in the absence of a contrary direction in              
          the will, the income earned on the residuary estate during the              
          period of administration inures to the residuary legatee.  See              
          Old Colony Trust Co. v. Forsyth Dental Infirmary, 171 N.E. 734,             
          736 (Mass. 1930) (language regarding estate at time of death "did           
          not prevent the whole estate not otherwise disposed of, including           
          earnings which came in before the residue was paid to the                   
          trustee, from passing under the residuary clause"); 96 C.J.S.,              
          Wills, sec. 799, at 227 (1957) ("the residuary clause will carry            
          the income earned by the residue itself"); 80 Am. Jur. 2d, Wills,           
          sec. 1543, at 603 (1975) ("residuary gifts have been held                   
          effective * * * to carry * * * the earnings of the residuary                




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