Lander Estate

Dissenting Opinion by

Mr. Justice Cohen:

This is an appeal from an order of the Orphans’ Court of Erie County dismissing exceptions to an executor’s account and suggested distribution.

The contest revolves around the import of the following clause of Katherine Lander’s will: “First. I direct that all my just debts, funeral expenses, Federal Estate taxes and Pennsylvania Inheritance taxes be fully paid and satisfied by my Executors, as soon as conveniently may be, after my decease.”

Decedent’s estate, as it is composed for state inheritance and federal estate tax purposes, includes not only her…