On May 20, 1978, decedent’s husband, Hugh P. Hughes
Analysis Downside:On Might 20, 1978, decedent’s husband, Hugh P. Hughes, executed a will which contained the next paragraph:I give, devise and bequeath the 300-acre farm, which I personal close to Macon, Georgia, to my spouse, Bertha O. Hughes, for and through the time period of her pure life with the rest to my kids, Vince Hughes, Hedy Henderson, and Chester Hughes, in equal shares. Nevertheless, with the appropriate reserved to my spouse in case of necessity, that she might promote the land if that want arises. However it's my want that the land be preserved for the advantage of my three kids.Hugh P. Hughes died on April 15, 1998, and decedent, Bertha O. Hughes, died on June 2, 2014. On the time of Bertha’s loss of life, the farm was value $four million.Is the farm excluded from Bertha’s property?In your reply, handle the facility of appointment challenge, and skim the case of Bette J. Berg, 81-2 USTC ¶13,428 (DC Minn 1981).Please reply in MEMORANDUM kind!