In re the Estate of Bauer

John D. Bennett, S.

This is an application by the executrices of the decedent’s estate to determine the validity and effect of an election made by the decedent’s widow.

Under paragraph “First” of his will the testator directed that all “funeral expenses and just debts, administration expenses and any estate taxes be paid by my Executrices and Trustees, hereinafter named, as soon after my death as is practicable. ’ ’

Under paragraph “ Second” the decedent provided that one half of his net estate be held by his designated trustees in trust and to pay the income therefrom to his widow. Upon the…