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improperly included in calculating the marital share (the amount
passing to the marital trust which is part of the marital
deduction in arriving at the Federal estate tax). We hold that
it was not improper. Second, whether the language of the will
requires that administration expenses be subtracted from the
residuary estate. We hold that it does not.
1. Specific Bequests
Under item II of decedent's will, labeled "Specific
Bequests", various personal items and $100,000 went to the widow,
and bequests of $10,000 each went to all nine of decedent's named
grandchildren. All such legatees survived decedent.
Item III, titled "Bequest of Residuary Estate", provided in
the first sentence:
All the rest and residue of my estate * * * after
subtracting therefrom the aggregate amount of
deductions allowed by sections 2053 and 2054 * * *
shall constitute my "residuary estate" and shall pass
as hereinafter provided. I hereby devise and bequeath
my residuary estate as follows: (1) the marital share,
as hereinafter defined, to the Trustee to hold in a
Marital Trust or Trusts for the use and benefit of my
wife, Dorothy Irene Southern; and (2) the balance of my
residuary estate (the non-marital share) to be divided
as hereinafter provided.
Item I of the will names the executors. Items II and III
have been noted herein. The remaining items of this lengthy
will, except item X, mentioned hereinafter, are not material
here. They involve the later disposition of the trusts first set
out by item II and administrative provisions.
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