LeRoy v. Kirk

Judges often have written that no will has a twin brother. Here, on December 31, 1964, Gunnar Leifson and his wife, Millicent, executed wills drawn by the same scrivener which were primarily reciprocal and secondarily mutual. Except for the interchange of positions to effect reciprocity and for the changes of gender, the wills are identical. Her will directed that all death taxes be paid by the executor and charged as part of the expenses of administration. “[A] 11 of the rest, residue and remainder of [her] estate, of whatsoever kind and wheresoever situate” was devised and bequeathed to her…