In re the Estate of Birdsall

Taylor, S.

The executors appeal from the pro forma tax order and allege error in that no exemption was allowed the remainder-man. The exemption was disallowed upon the theory that there is no known data by which the amount of the remainder can now be determined, while the position of the executors is that this amount may now be reasonably determined by means of proof of the present trust income and the life beneficiary's manner and cost of living.

This problem presents first for discussion the meaning of paragraph “ two ” of the will which sets up a trust of the residue of the estate “ to take,…