In re the Estate of Schuchman

John D. Bennett, S.

In this accounting proceeding the special guardian has requested a construction of paragraph “ Seventh ” of the will relating to the apportionment of estate taxes.

Paragraph “ Seventh ” reads as follows: “ I direct that all estate taxes for which my estate may be responsible shall be paid out of my general estate.”

It is the special guardian’s contention that the above clause is not a clear and unambiguous direction against apportionment *542of estate taxes attributable not only to nontestamentary assets but also to testamentary assets. The executrix, on the other hand, has taken…