In re Aldrich

Proceeding to construe a will in so far as it provides for the payment of taxes.

During his life the testator entered into agreements whereby he became the settlor of two trusts, with provisions made for the disposition of the trust properties after his death. By his will he provided for the disposition of all his other property. The will directs the payment of various taxes from the residuary estate. One of the trust agreements provides that if the estate is unable to pay the taxes they may be paid from that trust. Upon the executors’ petition for construction under section 124 of the…