Zellefrow Estate

Opinion by

Mr. Justice Roberts,

Flora Zellefrow, decedent, died testate in December, 1970, leaving an estate which consisted of $12,000 in realty, personalty valued at $5,608.74, and jointly held property in the amount of $1,570.80. The will devises the realty to decedent’s three children in equal shares and “[a] 11 the rest, residue, and remainder” equally to the three children and a nephew.

The question presented by this appeal is whether the amount of the inheritance tax, calculated to be due on specifically devised property, is to be deducted from the value of the residue before computing…