Burpee Estate

Opinion by

Mr. Justice Allen M. Stearne,

The appeals concern the construction of a portion of the will of Washington Atlee Burpee, deceased, and of an inter vivps trust deed or agreement which incorporates the testamentary provisions by reference. The question is whether testator’s widow, Blanche S. Burpee, was possessed of a defeasible fee or whether such interest constitutes a life estate. There is no controversy be tween the parties. The construction determines inheritance tax liability.

Testator, Washington Atlee Burpee, died November 26, 1915, leaving to survive his widow, Blanche S.…