American Cancer Society v. Estate of Massell

Clarke, Presiding Justice.

Ben J. Massell, Jr. (“Mr. Massell”) died testate on June 26, 1986, leaving a large estate. Among his bequests, Mr. Massell left 30% of his “said estate” to four charities. Because the will fails to define or refer to any “said estate,” the executors faced a dilemma as to how to compute the bequest to the charities. Should the charities receive 30% of the gross estate, or of the net estate after the payment of debts, or of the net estate after the payment of debts, administration expenses and taxes? In other words, did the testator intend for the taxes and debts of…