Heimbigner v. U. S. National Bank

Herbert C. Howe died February 20, 1948. He left a will by which he established a trust fund of $9,000 from which his trustee was directed to pay to testator’s wife, Josephine A. Howe, as long as she should live, the sum of $100 per month. The will contained certain specific bequests, aggregating $3,700, including one of $1,000 to testator’s wife. Testator’s son, I. W. Howe, also known as Irving W. Howe, was made residuary legatee.

As far as pertinent herein, that part of the will which established the trust reads as follows:

“Second: * * * I direct that my executor pay to the United States…