In Re Warmbier's Estate

The will of Charles Warmbier contains the following provisions:

“I hereby direct my executor to procure for Charlotte Warmbier and Betty Warmbier, daughters of my nephew, Charles Warmbier, and also for Pansy Thon, daughter of my niece, Elsie Thon Schulz, or for such of them as are living at the time of my decease, an annuity in the gross amount of $1,000 for each of said living beneficiaries, said annuity to be paid in monthly instalments over a period of five years, to be used, preferably, for the education of said annuitants. * * * And all duties and transfer charges and expenses which may…