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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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