Green's Administrator v. Smith

Opinion of the Court by

Commissioner Hobson

Affirming.

Lizzie Green married Owen Powell. He died in January, 1919, of influenza. They then had two children, one seven years old and another about a year old. She had three bachelor uncles, Daniel, Dudley and Norman Green, all advanced in age and living together in good circumstances. Mrs. Powell went to live with her uncles and remained with them until their death. They each made a will in 1921 by which he left his property to his brothers with power to use it as they pleased, but what was left at their death to be divided equally among their…