Lyons v. Steinhardt

Philip Lyons, deceased, left a last will and testament executed on March 18, 1900 (the day before his death), in which he devised certain specific pieces of real estate, bequeathed numerous cash legacies aggregating $71,500, and devised and bequeathed “ all the rest, residue and remainder of my estate, both real and personal and wheresoever situated and of whatsoever kind and nature to my brothers Benj amin Lyons and Raphael Lyons.”

At the time of his death, the value of the personalty of the testator was not quite $53,000, from which is to be deducted costs of administration, transfer tax,…