Nicolai v. Hoffman

This is a contest between the widow of the deceased, Nicolai, and his children in respect to the interpretation to be given a marital deduction clause contained in the decedent’s will. The disputed clause reads:

“I give and bequeath to my wife, ETHEL NICOLAI, if she survives me, a portion of my estate equal in value to the maximum marital deduction allowable in the determination of the federal estate tax upon my estate, less the value of any property which passed or is deemed to have passed to my wife under other provisions' of this will or otherwise than under this will, but only to the…