Cassell Estate

Taxis. Jr., P. J.,

Emanuel R. Cassel died January 25, 1928, leaving a will dated September 4, 1918, in which he provided that his re*203siduary estate should be converted into money, and divided into three equal parts or shares as follows:

“ITEM: One full, equal third part or share of the proceeds of my said residuary estate I give, devise and bequeath to my dear brother, John R. Cassel, his heirs and assigns forever.

“ITEM: One other of said full, equal third parts or shares of the proceeds of my said residuary estate I give, devise and bequeath to my dear sister, Annie R. Cassel, her heirs and…