Estate of Naulin v. Clancy

In his will, Mike Naulin stated:

“I direct that the total corpus of Trust ‘A’ shall equal thirty-three and one-third (331/3 %) percent of the total of my gross estate as finally determined for United. States Federal Estate Tax purposes (not including therein property which does not pass under this Will), after deducting from the whole of such gross estate the total allowed as deductions for such Federal Estate Tax purposes for claims against my estate and funeral and administration expenses.” (R. 17)

In addition to other lengthy testamentary clauses, the will contained the provision:

“As…