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ESTATE OF NAULIN

No. 187.

56 Wis.2d 100 (1972)

201 N.W.2d 599

ESTATE OF NAULIN (Mick A.): MORKIN, Executrix of the Estate of Beulah Jean Naulin, Appellant, v. CLANCY, Executor of the Estate of Mick A. Naulin and others, Respondents.

Supreme Court of Wisconsin.

Decided October 31, 1972.

Attorney(s) appearing for the Case

For the appellant there was a brief by John E. Multhauf and Robert T. McGraw, both of Waukesha, and oral argument by Mr. Multhauf.

For the respondent Charles R. Clancy, estate executor, there was a brief by Bernstein, Wessel & Lewis of Milwaukee, and oral argument by John H. Wessel.

HEFFERNAN, J.

In his will, Mike Naulin stated:

"I direct that the total corpus of Trust `A' shall equal thirty-three and one-third (33 1/3%) 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...

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