James v. Hoagland

UHLENHOPP, Justice.

In this appeal we must decide a question of abatement for payment of federal and state estate taxes and costs of administration.

Comprehension of testatrix’ intent requires that most of her will be set out:

ITEM I. I first direct the payment of my just debts and expenses of my last illness and burial.

ITEM II. I direct the payment of the following enumerated specific bequests:

A. My home residence located in Ruthven, Iowa, shall go to and be the *579property of whichever son of mine desires to use the said property as his permanent home and residence. I make this provision, knowing…