In Re Henderson's Estate

Lillian Henderson died testate. She devised specific income real estate to her niece, Violet Nash. The remainder of her estate was bequeathed and devised to others, “after payment of all of my just debts, taxes, and costs of administration.” (Italic ours.)

The court concluded (1) that the residue should be charged with the payment of all inheritance taxes, and (2) that, during the administration of the estate, the devisee Violet Nash should receive the net income of the property devised to her.

The residuary heirs have appealed, alleging error as to both rulings.

The trial court erred in its…