Harvey's Estate

Klein, J.,

Decedent died October 21, 1939, leaving an estate valued at more than $2,000,000. His will dated May 2, 1936, contained: (1) Pecuniary legacies aggregating $235,000 “subject to the payment of the Pennsylvania State Inheritance Tax”; (2) specific legacies, the tax thereon to be paid out of residue; and (3) a residuary legacy in trust,.the income to be divided by the trustees after deducting from gross income taxes and legal expenses thereon. At the audit the executors requested that a percentage of the pecuniary legacies be retained to permit apportionment of Federal estate taxes,…