In re the Estate of Mueller

S. Samuel Di Falco, S."

This testator’s will created a marital deduction trust for the benefit of his widow and grants to her the power to appoint its remainder. The residuary trust is also for the widow’s benefit and that remainder passes to three charities upon her death. The corpus of both funds may be invaded for her maintenance, in certain contingencies, with the proviso that in making any such invasion of corpus the marital deduction trust is to be exhausted first. The will contains a direction against apportionment of estate taxes, even with respect to assets passing to the widow…