North Adams National Bank v. Commissioner of Corp. & Taxation

This is a petition for instructions by the sole surviving trustee under the twenty-third clause of the will of Frank Curtiss, who died in Berkshire County on February 4,1918. By this clause the testator provided that the residue of his estate should be held in trust, the income to be paid to his daughter, Sophia Curtiss, for life, with directions to the trustees in the following language: “if my said daughter shall die without leaving issue her surviving, then to pay over the principal of said trust fund with any accumulations then thereon to her nephews and nieces and to the issue of any of…