Cudahy v. First Wisconsin Trust Co.

The first question is whether the direction for payment of debts, funeral expenses, and inheritance, estate and succession taxes by the executors was intended to require payment of the Wisconsin inheritance tax imposed upon specific devises and bequests, out of the residue of the estate. The effect of such direction would be to free the specific legatees and devisees from payment of the taxes imposed upon their legacies and devises and to diminish the residuary estate by the amount of these taxes. There is no specific direction to pay out of the residue as in the case of Estate of Levalley…