I, Marital Deduction Sprinkle, of Special Power, Tax haven, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all wills and codicils heretofore made by me.
Tangible Personal Property
All of my tangible property of every nature and wheresoever situated, except any such property being used by any business in which I may be interested, I give and bequeath to my wife, Mary, outright, if she survives me; if she fails to survive me, I give and bequeath said personal property to those of my children who are then living in equal shares determined by them or, if they fail to agree within six months after the appointment of my Executors, then in equal shares determined by my Executors.
William J. Bowe,
Model Will, with Explanatory Comments, of the Father of a Closely-Knit Family Group, Designed to Minimize Family Estate and Income Taxes,
9 Vanderbilt Law Review
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol9/iss4/7