In re the Estate of Keenan

John L. Keenan died in 1942, and by will provided a $5,000 bequest for his brother James — who had predeceased him, leaving three children — gave certain property outright to his wife Florence, then fifty-five years old, and directed that one half of the income of a trust of the residue be paid to his wife ‘1 as long as she is unmarried and my widow ’ ’. The ‘ ‘ remainder ’ ’ of the income was to be paid to his children and the principal was to be divided, upon his wife’s death, among such children and the issue of any child who might have predeceased him.

*420In the estate tax return, filed by…