Dawson v. Gaines

Opinion of the Court by

Chief Justice Tilfoed

Reversing.

Mattie C. Noel died leaving a will containing monetary bequests and specific devises aggregating $114,-277.50, of which bequests, $70,195.50 were of the type characterized as “religious” and “charitable.” The will contained no residuary clause; and this litigation, inaugurated by the administratrix to secure a declaration of rights’, involves the single question, whether the Federal estate tax should be prorated among the heirs at law and the legatees and devisees other than the recipients of “religious” and “charitable” bequests, or…