Erieg Estate

Opinion by

Mr. Justice Roberts,

James S. Erieg died testate on November 4, 1965. His will provided, inter alia:

“Item I. I give all my tangible personal property (not including cash and securities) and my insurance thereon to my wife, Claire W. Erieg.

“Item II. I give the residue of my estate, of whatsoever kind and wheresoever situate, as follows: (a) Sixty-seven (67) per cent thereof to my wife, Claire W. Erieg; (b) Thirty-three (33) per cent thereof to my niece, Jane Levering Laher.

*552“Item IV. All taxes and interest and penalties thereon payable by reason of my death with respect to property…