Lownes Estate

Satterthwaite, J.,

The problem presented in this case is the construction of the testamentary provisions made by Cora E. Lownes, deceased, in order to ascertain the proper rate of inheritance taxes due by reason of her death.

Decedent died on February 21, 1953, leaving a will, duly probated, of which the following is a full copy:

“This is my will

Wed March 19,1952

“As soon as I am Deceased, everything I own is to become the property immediately of Harriet G. Luff or Theodore C. Luff

“She is to give Clarence C. Luff $200.00 and Dorothy Luff Achuff $2.00.00

“Each one of my Great Grandchildren she is…