Estate of Anton L. Trunk, Deceased. Clara P. Trunk v. Commissioner of Internal Revenue

VAN GRAAFEILAND, Circuit Judge:

This appeal illustrates, as have so many before, how closely trouble and expense follow upon poor draftsmanship of a will. Because the Tax Court has construed ambiguities in the testator’s will differently than did appellant, an adjusted tax deficiency in the sum of $50,848.42 has been assessed against the testator’s estate. However, because we conclude that the Tax Court did not give appellant full opportunity to attempt to eliminate the ambiguities, we vacate the judgment appealed from and order a new trial.

At the time Anton Trunk’s will was executed, included…