Cheston Estate

Taxis, P. J.,... In Item Sixth of the will, testator gives the residue of his estate in trust for his wife for life, with the remainder to be held in equal shares for his five children. The income from the shares of his three daughters is to be paid to them for life, then the principal is to be paid to their children. The principal shares of his two sons are to be paid to them as each son becomes 30 years of age. Item Eight is a spendthrift clause.

The residue of the estate amounts to $11,852.18, which is subject to any additional federal estate tax which may be due as well as any additional…