Masson v. Washington Loan & Trust Co.

Citations

• 46 App. D.C. 135
• 1917 U.S. App. LEXIS 2515

Syllabus

<p>Wir.r.s; Income.</p> <p>Where a testator, wbo was unmarried, provided by bis will that his stepmother, who was the particular object of his solicitude and bounty, should have, in addition to pecuniary bequests, the use for her life of his house, “free and clear of rent, taxes, insurance, and any and all other expenses which may be chargeable against said property,” and that she should also have for life the income from the residue of his estate, which was to be managed and controlled by the executor, after deduction of all expenses incidental to its management, with remainder over after her death to a charitable institution, it was /¡.eW that the life tenant was entitled during her lifetime to the gross amount,of the income of the estate, undiminished by the payment of taxes, insurance, and other expenses chargeable against the house, and that having received only the amount of the income diminished by the payment of such charges, although she had protested against such an interpretation of the will by the executor, her executrix was entitled, in a suit brought for the construction of the will, to receive from the executor the difference between the amount the life tenant received and the amount she should have received.</p> <p>Note.—Authorities discussing the question of duty of devisee of income to pay taxes are collated in a note in 32 L.B.A. 755.</p>