In re the Estate of Rayvid

Louis D. Laurino, S.

This is an application for a construction of decedent’s will so as to conform with the provisions of the Tax Reform Act of 1969, and particularly for a finding that said will should be construed so as to allow the estate to obtain an estate tax charitable deduction for the trust remainder interest passing to certain charities under said will.

In his will dated December 3, 1974, testator provided that his residuary estate was to be held in trust for the benefit of his mother, during her lifetime, and upon her death certain dollar amounts ($20,000) were to be paid to three…