Pickering Estate

Opinion by

Mr. Chief Justice Bell,

H. Russell Pickering died on December 7, 1955 leaving a Last Will dated August 7, 1953. Testator provided in Item 1:

“I direct that my Executor pay all my just debts and funeral expenses as soon as possible after my decease ; and that the same together with all Transfer Inheritance Taxes, Federal Estate Taxes and other taxes be paid from my residuary estate,* . . .”

In the eighth item of his will testator gave his residuary estate “[a]fter payment of my just debts, taxes and cost of the administration of my estate and the specific legacies” to his trustees.:

“(a)…