In re the Construction of the Will of Milleg

McGarey, S.

Construction of testator’s will is sought by the petitioner, his widow, to the effect that the benefits provided for her under paragraphs “Sixth” and “Tenth” were intended to be net amounts and not subject to decrease by any sum payable by her as income taxes assessed against such amounts pursuant to the provisions of the Internal Revenue Code as amended in 1942. She contends (1) that it was the intention of testator, as expressed by his will, that she was to receive the stipulated sums free of any taxes; (2) that the 1942 amendment to the Internal Revenue Code, with respect to…