Koch v. Tax Commission

Testator died August 5, 1931, leaving a will executed June 5, 1931. After provision for payment of the expenses of his last illness and funeral, and all his just debts, and following six other bequests of books and trinkets, the testator gave, devised, and bequeathed all the rest of his property amounting to $234,903.34 to his trustees. The trustees are directed out of the residuary estate to pay testator’s wife $6,000 annually. Contingent upon a sufficiency of the estate to meet the annuity to his wife, the trustees are directed to pay $25 per month to one Olga Rockener; $500 a year to one…