In Re Estate of Jones

¶ 1 Benjamin J. Jones, Jr., (Benjamin) the Executor of the Estate of Gail B. Jones, Deceased, appeals from an Orphans’ Court’s order entered in the Court of Common Pleas of Dauphin County. The order declared that the Federal and Pennsylvania estate taxes and the Pennsylvania inheritance tax due on the property forming the decedent’s gross estate shall be paid from the principal of the residuary of the estate in accordance with the decedent’s Last Will and Testament. Benjamin argues on appeal that liability for those taxes should be equitably apportioned between the residuary estate — of which…