In re the Construction of the Will of Foss

S. Samuel Di Falco, S.

The petition in this proceeding for construction of the will presents for determination 11 questions involving interpretation of the testamentary language. All of the parties are in agreement that the petitioners’ suggested construction of items A, O, D, F, Gr, J and K of the petition is proper. The court approves the construction proposed in connection with the matters enumerated and the application as to these items is accordingly granted.

The first problem which has arisen involves the taxability of preresiduary bequests and nontestamentary transfers which have been…