In re the Estate of Skidell

The issue is whether a testamentary direction against estate tax apportionment applies to an intraresiduary bequest. In concrete terms, the issue is whether a surviving sister’s share in the residuary-estate would be subject to the tax while the surviving widow’s share as a preresiduary bequest would not be.

The will in question, after a usual, formal direction to pay debts, funeral and administration expenses, bequeathed to the widow “one-half (%) of my Estate, of whatsoever kind, nature and description” in trust for the life of the widow. There then followed a series of bequests in…