In re the Estate of Witz

OPINION OF THE COURT

John D. Bennett, J.

This is an application by the executor-trustee to construe the will to enable the estate to claim a charitable deduction under the Tax Reform Act of 1969. Testator died on April 26, 1977 leaving a will dated March 12, 1977 which was admitted to probate on May 26, 1977. In paragraph "third” he gave his residuary estate to his trustee to pay the income to his widow for life and in addition to pay so much of the principal as the trustee may see fit for the support, maintenance and comfort of the widow. Upon her death 87ti% of the principal is to be paid in…