In re the Accounting of Smith

John J. Dillon, g.

The objections interposed to this executor’s final accounting proceeding require the court to determine whether the will contains a clear direction with respect to the source of payment of estate taxes imposed upon non-testamentary as well as testamentary assets.

The testator died a resident of Westchester County on March 8, 1956, and his will dated December 15,1953 was duly admitted to probate pursuant to a decree of this court dated April 2,1956. Article “First” of the will provides as follows: “First: I *337direct that all my just debts and funeral expenses be paid as soon…