In re the Estate of Weissman

OPINION OF THE COURT

John B. Riordan, S.

This construction proceeding (SCPA 1420) relates primarily to an interpretation of article Fifth of the will, which is a *579bequest in trust to decedent’s two adult children from a prior marriage in the following language:

“I give, devise and bequeath to my son, lee weiss-man (‘lee’) and to my Trustee(s), hereinafter named, in trust, to be held, administered, invested and reinvested for the benefit of my son, glenn weissman (‘glenn’), in equal shares, a sum equal to the maximum amount by which my federal taxable estate (determined without regard to this…