First Wisconsin Trust Co. v. Department of Taxation

For the consideration of the issues involved on this appeal it suffices to note the following. In the will of Mary E. Sawyer, she provided that after the payment of her debts, expenses of last illness, and certain small bequests,—

“Third. All the rest of my estate, both real and personal, I give, devise, and bequeath to the First Wisconsin Trust Company, a corporation, of Milwaukee, Wisconsin, and Andrew Lees of La Crosse, Wisconsin, in trust for the following purposes:

“I will and direct that my trustees are to pay to my brother, Frank F. LaRowe, the sum of five thousand dollars ($5,000) per…