In re Pflomm

Finch, J. (dissenting):

I dissent and vote to affirm. Paragraph “ fourth ” after directing the payment of fifty per cent of the net income of the estate to the widow, further provides that such payment shall be made free and clear of all taxes whatsoever, said taxes to be borne and paid out of the general estate, and that the balance of the net income shall be paid to the children of the testator. The simple and natural construction of this language would seem to be that the testator had in mind the payment of such taxes as were imposed upon the estate, and that the payments from the estate…