In Re Estates of Garcia

MOLLOY, Chief Judge.

This appeal questions the propriety of charging the residuary beneficiaries of a will with State and Federal estate taxes, attorneys’ fees and other expenses of administration and relieving a specific devi-see under the will from paying any portion of such charges. 1

We are concerned with the provisions in two reciprocal wills, executed by husband and wife. Each will makes a specific devise of-a ranch property, which constituted approximately half of the total value of the community assets, to the surviving spouse, for life, with the remainder over to a son, Armando Garcia,…