In re the Construction of the Will of Ballou

Collins, S.

In this construction proceeding a question is presented as to the burden of estate taxes on two legacies bequeathed by articles First and Second of the codicil. Article First of the codicil left a bequest of $100,000 to a legatee not named in the will. Article Second of the codicil gave decedent’s business together with bank accounts of the company, less the amount bequeathed in article First of the codicil, to a legatee named in paragraph Third of the will as a legatee of a bequest of $10,000 which was given to the legatee’s son in the event she predeceased the testator. This…