In re the Estate of Hewlett

John D. 'Bennett, S.

The petition in this trust account requests various relief including a construction and final allocation of estate taxes and capital gains taxes paid by the trust.

The construction question concerns the bequest of a one-quarter share of the remainder in the following language: ‘£ Upon the death of the said selina f. Hewlett, I direct my said Trustees to divide the trust hereby created into four (4) equal parts, or shares, and I hereby give and bequeath one of such equal parts, or shares, unto my cousin, charles h. sprague, or if he be dead, to his child, or children, and…