Wittenberg University v. Waterworth

The single assignment of error 1 presents the question whether under the will of Katherine E. Hohmann (“testatrix”), those parts of her residuary-estate that she bequeathed to charitable institutions should be reduced by proportionate amounts of the federal and state estate taxes (referred to jointly as “death taxes”) payable by her estate, thus shifting the entire burden of death taxes to the remaining parts of the residuary estate bequeathed to individual beneficiaries. The probate judge held that the will expressed testatrix’s intention that the charitable parts should not be so reduced,…