Twitchell's Estate

Opinion by

Mr. Justice Walling,

Selden Twitchell died in 1917, childless, and by his last will created a trust of the property here in question for the use of his wife, Orpha W. Twitchell, for life and giving her absolute power to dispose of the same by will. He also directed that, on her failure to exercise such power, the trust property should vest in certain of his nephews and nieces. The widow, Orpha W. Twitch-ell, who had considerable estate in her own right, died in 1923, and her last will provides, inter alia, as follows: “In the exercise of the express testamentary power vested in me by…