Rock County Savings & Trust Co. v. Britt

By the trial court's decision the accounts receivable and the checking account in the Merchants & Savings Bank of Janesville, Wisconsin, at the time of the testator’s death are decreed to be a part of the “coal business” which is to be operated by the trustees for ten years and then conveyed by them to the two sons. The question thus raised is whether these items are to be included and considered as a part of the “coal business” which had been carried on during the lifetime of the testator under the name of “F. M. Britt Coal Company” or as a part of the general estate.

The term, “business,”…