Gilliford's Estate

Opinion by

Mr. Justice Kephart,

The question before us is, To what extent if any may income, under the terms of testator’s will, be applicable to the payment of debts ? The estate was of a gross value approximating $250,000, and a clear net value of $90,000.

Robert H. Gilliford died March 28, 1919, without issue, leaving to survive him his wife, who died September 21, 1920. The present litigation is the result of a dispute between his residuary legatee and the representatives of his widow’s estate.

As it relates to the matter now in question, the will bequeathed to his wife “the sum of $100 per…