Estate of Meyer

Koos & Lindstrom and John M. Schwartz for Objectors and Appellants.

Darling, Shattuck, Hall & Call, Matthew S. Rae, Jr., and Marshall Hickson for Petitioners and Respondents.

FILES, P. J.

This appeal involves the interpretation of that portion of a will which directs payment of taxes, and the right of the appellants to raise the issue initially in the appellate court.

May A. Meyer died on January 26, 1964, leaving a will dated July 11, 1960, and a codicil thereto dated January 17, 1963. Both instruments were admitted to probate. Charles L. Jones and William A. Sickner were appointed coexecutors and letters testamentary were issued to them on February 25, 1964.

The pertinent provisions of the will and codicil follow: By paragraph Third of her will, testatrix left to Minnie Dixon the sum of $500 to be paid to her "tax free." By the same paragraph, she gave specific items of personal property to Our Lady of Lourdes Convent.

Paragraph Fourth of the will contains the following language:

"Fourth: The residue of my estate I leave as follows: To Thomas P. Lahey, Sr., any real property still in my estate which came to me from the estate of my father. In the event he should…