Nieman $5,000,000 Will Is Due For Hearing Before End of Week

The question of whether or not the President and Fellows of Harvard College will get $5,000,000 or whether it will be awarded to the two half-uncles and the half-aunt of the late Mrs. Lucius W. Nieman of Milwaukee will probably be presented for decision this week. The Supreme Court of Wisconsin is expected to hear the case of the Nieman bequest, appealed from the Milwaukee County Court, in which the widow of the late Lucius W. Nieman, founder of the "Milwaukee Journal" and crusading journalist of the last half century, left Harvard an estate of approximately five million dollars to "promote and elevate the standards of journalism".

The will was admitted to probate in the county court by Judge Michael S. Sheridan after being contested by distant relatives of the late journalist's widow upon the traditional grounds that Mrs. Nieman was "not of sound mind and had not sufficient mentality to make a will", and that "undue influence upon her was exercised by persons or person unknown". Although the wielder of this influence was already spoken of as "unknown", the will-breakers were specific in exonnerating the President and Fellows of any attempt to obtain from the dying Mrs. Nieman the totally unexpected and apparently illogical gift of almost her entire $5,000,000 estate to Harvard, an institution without a single course in journalism.

Taxes Great Problem

The case is expected to come up for argument in the highest Wisconsin tribunal sometime this week. If no error can be found in the decision of the lower court, Harvard will have only to settle the estate of Mrs. Nieman, pay Federal and Wisconsin taxes, and pocket the remainder. How much this will be is still very much of an unknown quantity.

Only 30 Percent Left

Wisconsin law, although exempting educational institutions from death taxes within the State, does not permit property to be carried beyond State boundaries, even though it be for educational purposes. Harvard will have to pay therefore, between 60% to 70% of the &5,000,000 to Wisconsin. Exact figures on the probable amount to be received are not available since the settlement of the estate, which involves the sale of Journal shares, has yet to be made.

Due to the decision of the County Court in allowing the will and refusing to find evidences of influence or unfitness on the part of the testatrix, it seems probable that the University will receive between 30% and 40% of the estate, that is, between $1,500,000 and $2,000,000. Judge Sheridan said in part: "There is a vicious notion prevalent that any will not acceptable to the testator's next of kin may be broken in the courts upon very frivolous grounds". Since in the great majority of cases the superior court upholds the decision of the lower, the University would seem to be in line for a large sum of money.

No Plans Yet

What will be done with the money if the court holds the will valid, has not yet been decided. Terms of the will are so broad that almost any expenditure might be justified on the grounds that, in one way or another, it promoted and elevated the standards of journalism.