In Re Whitelaw Estate

Commentators constantly emphasize the importance and necessity of determining what funds should bear the burden of state and federal taxes and of clearly stating that determination in the will. 2 Casner, Estate Planning (3d ed. 1961) 1132-1136; Leach and Logan, Future Interests and Estate Planning 990-991 (1961); Powell, Ultimate Liability for Federal Estate Taxes, 1958 Wash. U. L. Q. 327. The cases in this area demonstrate that the testamentary direction is frequently ambiguous or incomplete. In re Grondin Estate, 98 N. H. 313; Annot. 37 A.L.R. 2d 7. The only favorable feature of this…