In re the Estate of Lotsch

John D. Bennett, S.

The court is asked to determine the proper allocation of administration expenses and in connection therewith must construe the will. This question is vitally important because there will be no residuary left after payment of debts and administration expenses under the usual rules of abatement, and general legacies will also have to abate. Administration expenses will amount to about $250,000, incurred during a difficult administration of more than seven years.

The assets of the decedent in 1960 and 1961 when he executed the will and codicil were quite large and at his death…