Ratermann v. Ratermann

BARRETT, Commissioner.

This is an action by executors and others to construe certain trusts, particularly the language of three of nine irrevocable inter vivos trusts created by Henry Ratermann, Sr., on May 26, 1905. Ultimately the trusts were all for the benefit of Mr. Ratermann’s wife Catherine and their eight sons and daughters for life with gifts over upon termination of the trusts. One of the sons, Charles, was an incompetent, was never married and had no children. One of the daughters, Sophia, together with her husband, Joseph Kreikemeier, on September 6, 1918, adopted a son, Victor.…