Harvey Estate

Opinion by

Mr. Justice Hughes,

R. Wistar Harvey died October 21, 1939, leaving an estate valued in excess of $2,000,000. His will, dated May 2, 1936, contained: (1) pecuniary legacies aggregating $235,000, each “subject to the payment of tbe Pennsylvania State Inheritance Tax”; (2) specific legacies in which it was provided the tax thereon was to be paid out of the 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…