Department of Taxation v. City of La Crosse

The will of Mary E. Sawyer bequeathed the residue of her estate to trustees, in trust to pay to Frank F. LaRowe, brother of the testatrix, an annuity of $5,000 during the brother's lifetime. The will then commands :

“Fourth. Upon the death of my said brother, Frank F. LaRowe, I will and direct that said trust be terminated and that the remainder of my estate be distributed by my said trustees or their successors in trust, as follows:

“All the rest, residue and remainder of my estate, real, personal, and mixed, wherever situated, of which I may die *347seized or possessed, I give, devise and…