In Re Estate of Manahan

Dr. Charles A. Manahan died February 25, 1959, leaving a last will dated June 30, 1953. By its terms he left all bis property in trust witb the income therefrom going to his second wife, Lois Manahan, and his two daughters, Alberta Mae Long and Dorothy Marie Elson, during their lifetime, subject to the provisions for payment of educational expenses. The remainder was left to the children of his two daughters. Lois and the daughters were named co-executrices. The preliminary inheritance tax report estimated the value of the entire estate at $249,538.46.

Lois elected not to take under the will.…