Shipley's Estate (No. 2)

Opinion by

Mr. Justice Maxey,

This case arises out of the Susan G. Shipley Estate, as does the case in which we handed down an opinion today and which appears on page 571 of this volume. The question before us involves the interpretation of the residuary clause of the will of Susan G. Shipléy. Her will, dated in 1927, provided for the payment of inheritance taxes out of her general estate so that each bequest might be free and clear of all taxes. It then provided for sixteen bequests totaling $35,900, of which one bequest of $500 lapsed. The present appellants represent four of these legacies…