Martha was mentioned in the 2 August 1778 will of her husband Samuel Allen. She was lent all estate during her widowhood and was named an executrix of the will. [Essex County, Virginia, Will Book 13, pages 218–220.]

On 28 August 1795, a division of the estate of Samuel Allen was agreed to by the legatees. “Whereas Samuel Allen by his last will & Testament after some few Legacies to particular Children & Grandchidren gave & devised to his Wife Martha During her widowhood or natural life all the rest residue of his estate both real & personal & after her decease to be awarded among his Following Children, William Allen’s heirs, Ann, Samuel, Richard, Clarys heirs, Rachel James, Catherine & the said Martha being willing to deliver up all the said Estate Except the land two negroes Viz Linus [?] & Fanny, also one bed one cow & calf 2 Ews 2 chests one years provision dutch oven flower tub Earthen ware The rest I give up to be devided among the Legatees Immediately to the sd children & they having agreed among themselves to have an equal division do consent the same to be made among the parties by Ambrose Greenhill, James Wright Thos. Allen & John Haile or any three of them”.
Samuel [X] Allen
Samuel [X] Allen Signed for Wm. Allen
Thomas [X] Allen
Josiah Martin
William [X] Taylor
Benoni [X] Broach
William Cook
Charles [X] Broach
Ann Allen
Richard Allen
Samuel Mullins
John Edmondson
Isaac Gatewood
Billington Dunn
James Allen
Thomas Broocke
Witness: Ambrose Greenhill
“We the commissioners being appointed by the Legatees of Samuel Allen deceased have appraised and divided the following negroes Given up by Marth [sic] Allen widow of the said Samuel Allen.” Lots go to Ann Allen, Richard Allen, Billenton Dunn, heirs of Clary Gatewood, James Allen, Thomas Brook.” By Ambrose Greenhill, Wm. Haile, Thos. Allen. Ordered recorded 21 September 1795. [Essex County, Virginia, Will Book 15, pages 159–160.]

In the Name of God amen, I Martha Allen of Essex County being weak and sickly do think fit to make my last Will and Testament in manner and form following; I give my body to the earth to be decently buried by my exors and as for such worldly estate as it hath pleased god to bestow upon me I give and Depose of it as followeth, Imprimis, I Give all my whole estate to my two sons Richard Allen and James Allen to be equally divided between them to them and their heirs forever; Lastly I Constitute and appoint my two sons Richard Allen and James Allen my executors to this my last Will and Testament. In Witness whereof I have hereunto set my hand and seal this sixth day of March one thousand seven hundred and Ninety: —
Martha [X] Allen
Witnesses: James Wright, Catey Allen, Ann Allen, Hannah Gatewood
On 20 October 1800 presented in court by James Allen and proved by the oaths of James Wright, Catey Allen, and Ann Allen. Certificate granted to James Allen in order to his obtaining probate.
[Essex County, Virginia, Will Book 16, page 45.]

On 20 October 1800, James Allen was granted executorship of the estate of Martha Allen. James Allen and Thomas Wright acknowledge their bond in the penalty of $300. [Essex County, Virginia, Will Book 16, pages 45–46.]

This Covenant entered into this 21st Day of April Eighteen hundred & one, between Richard Allen, James [sic], Ann Allen,Thomas Broocks [the last letter illegible, could also say Broocke], John Edmondson, Isaac Gatewood, Samuel Allen, Thomas Allen, Charles Broach, Benony Broach, William Cook, Josiah Martin, & Wm. Taylor, Witnesseth That where as Samuel Allen late of the County of Essex & State of Virginia, Father of the said Richard, James &c did by his last Will & Testament bearing date the [blank] day of [blank] devise his estate both real & personal in such manner as recent circumstances has rendered doubtfull. and whereas Martha Allen widow of the said Samuel hath also departed this life having first made & published her last Will & Testament bearing date the [blank] day of [blank] under which doubts and disputes may also arise, now therefore for preventing the same & for formally settling the distribution of the estate both real & personal of the same Samuel & Martha Allen we the parties to this covenant as first above named have chosen William Latane, Sthreshley Rennolds, Reuben Garnett, Lewis Booker, Carter Croxton, James Wright, & John Jones Gentlemen or any three of them (that may meet for the purpose) Referees to settle & divid [sic] or direct the division of the said estates agreeable to their constrution [sic] of of [sic] the aforesaid Wills and for the faithfull performance & peacable aquiescence in the division & award of said referees, the said Richard allen, Ann Allen, Thomas Broocks Samuel Allen, Thomas Allen, Charles Broach, Benony Broach, William Cook Josiah Martin, & William Taylor in their own rights, & James Allen in his own right and as agent for Bilington Dunn, John Edmondson in his own right & as agent for Martha Gatewood, & Isaac Gatewood as agent for Samuel Mullins do severally bind themselves, their heirs exors or admors to each other in the sum of five hundred Dollars to be paid by the party or parties that may violate this covenant, if done either by themselves or those for whom they herein appear as agents or any other person whatsoever claiming under them, recoverable by the partie or parties injured thereby In Witness whereof we have hereunto set our hands & seals the & year [sic] first above Written:
Richd. Allen
James Allen
Ann Allen
Thomas Brooke
John Edmondson
Isaac Gatewood
Samuel [X] Allen
Thomas [X] Allen
Charles [X] Broach
Benony [X] Broach
for Charles Broach
William Cook
Josiah Martin
Thomas [X] Allen
for William Taylor
Witnesses: Humphrey Ball, Thomas Wright, John Jones
On 15 June 1801, proved by Thomas Wright and John Jones and ordered to be recorded.
Where as divers disputes and controversies have lately arisen Between Richard Allen, James Allen, Ann Allen, Thomas Brooks, John Edmondson, Isaac Gatewood, Samuel Allen, Thomas Allen, Charles Broach, Benony Broach, William Cook, Josiah Martin and William Taylor, Heirs and legatees, & representatives of heirs & Legatees of Samuel Allen decd. respecting the division of the estate of sd. deceedent, and whereas for the final settlement & putting an end to the sd. dispute & controversey, the above named parties have chosen us, whose names are hereunto subscribed & also covenanted each to the other in the penalty of five hundred Dollars, bearing date the twenty first Day of April one thousand eight hundred and one to stand to, abide, perform, & keep the award by us made, Now know ye that we the said artibrators having taken upon ourselves the burden of the said award, & after hearing the proffs [sic] and allegations unto us produced, and having thoroughly considered the same do Award, that the land devised by the sd. Samuel Allen Decd. shall descend to Richard Allen, he the said Richard paying unto James Allen one half the value thereof which we concieve [sic] to be the true meaning and intention of the testator Samuel Allen, also that the Executor pay unto James Allen eight pounds eight shillings & nine pence farthing, Ann Allen the same, Thomas Brooke the same, Billington Dunn the same, John Edmondson two pounds sixteen shillings and three pence, also as agent for Martha Gatewood the same, Isaac Gatewood the same Samuel Allen, one pound one shilling & a penny, William Allen the same Thomas Allen the same, Charles Broach, the same, Benony Broach the same, William Cook the same, Josiah Martin the same, and William Taylor the same, being their several proportions of the said estate. In Witness whereof we have hereunto set our hands & seals this 21st day of April 1801—
W:Latané, Sthreshley Rennonds, Reuben Garnett, James Wright, LBooker, Carter Croxton, John Jones
On 15 June 1801 ordered to be recorded.
[Essex County, Virginia, Will Book 16, pages 73–75.]