Estate of Marans v. Newland

MR. CHIEF JUSTICE JAMES T. HARRISON

delivered the Opinion of the Court.

Emil Marans died on September 21, 1958, testate. His will directed payment of certain legacies and then in a residuary clause provided in part:

“I hereby give, devise and bequeath all the rest, residue and remainder of my estate, real, personal or mixed, and wherever situate, after all legacies, Federal Estate Taxes and expenses of administration have been fully paid, to my beloved wife, Sylvia Marans, my daughter Donna Lee Marans and my son Howard Marans, equally, share and share alike, that is to say, ONE-THIRD (1/3) of…