In re the Trust Estate of Kelsay

ROMANG, Judge:

The Widow-Beneficiary of the will of the deceased filed this action seeking a declaratory judgment interpreting certain provisions of the deceased’s will. The action was filed against the Trustee of two testamentary trusts and certain contingent beneficiaries of the will. The Trustee took a neutral view and the contingent beneficiaries filed a counter-claim for a declaratory judgment.

The dispute involves the proper interpretation of the following provisions of the will:

Article III

One-half of my estate, based on values finally accepted for Federal Estate Tax purposes, I give,…