In re the Accounting of Robins

Griffiths, S.

In this proceeding for the settlement of the accounts of the petitioners as temporary administrators and as executors under the will of the above-named decedent, the executors request a determination as to the source of payment of Federal estate taxes and the penalty interest thereon.

The article relating to the payment of taxes follows the dis-positive provisions of the will and reads as follows: “ Twelfth: I direct my executors to pay out of my general estate any and all inheritance, succession or transfer taxes which may be levied, imposed or assessed against my estate, or the…