Wesley A. Steffke died November 8, 1968, at the age of sixty-two, leaving surviving two daughters and his second wife Priscilla Baker Lane Steffke, whom he married in July of 1967. For sake of clarity, she will be referred to throughout this opinion as Priscilla Baker Lane. On January 30, 1967, prior to his second marriage, he executed a will in which he bequeathed $100 to each of his two daughters and gave his farm and residence and the furniture, fixtures, and automobiles to "my friend Priscilla Baker Lane." The balance of his estate he left in trust to Priscilla Lane and the Wisconsin Valley Trust Company to use the income first for the benefit of his mother (who died prior to trial), of his grandchildren, nieces, nephews, grandnieces, and grandnephews, of the nieces and nephews (with some exceptions) of Priscilla Lane and then for the benefit of Priscilla Lane. After certain conditions were met, the corpus of the trust was subject to the power of appointment of Priscilla Lane to be exercised in her last will and testament. While the exact value of the estate is not before us, it was stated on oral argument that the value of the estate was between one and one-half million and one and one-quarter million dollars.