Hoover v. Jolley

By judge John e. Wetsel, Jr.

This case came before the Court on the Executrix’s bill of complaint seeking the direction of the court with respect to the administration of the decedent’s estate and the construction of the decedent’s will. The two questions presented are whether the federal estate tax should be apportioned among the bequests or paid from the residuary estate and whether a provision for the placement of flowers on certain designated graves created a valid trust.

Upon consideration of the provisions of the will and the parties’ memoranda of authorities, the Court has made the…