Donovan v. NAT. BANK OF DETROIT

I cannot agree with our distinguished brother and former colleague.

He holds that the language of the codicil was clear and unambiguous. Then he cites Industrial Trust Company v. Winslow (1938), 60 RI 61 (197 A 185), and United States Trust Company of New York v. Jones (1953), 414 Ill 265 (111 NE2d 144), for the proposition that the words “all taxes”, though clear. *598and unambiguous, do not include capital gains taxes because the result of such an interpretation would be “incongruous.”

The language used by the settlors in both the Winslow and Jones cases was stronger than the phrase “all taxes”…