Estate of Hauger v. Hauger

This is a declaratory judgment proceeding brought by the executor of the estate of Herbert E. Hauger to construe the terms of his will.

The will was executed in 1956. In order to qualify his estate for the marital deduction allowed by the Federal estate tax laws Mr. Hauger inserted this paragraph in the will:

“I give, devise and bequeath unto my wife, Viola Hauger, should she survive me, in addition to the devise made her in Paragraph Fifth above, an amount equal to fifty per cent of the value of my adjusted gross estate as finally determined for Federal Estate tax purposes. My executor shall…