In Re Bernays' Estate

Walter Bernays executed a will in which he devised specific bequests to certain legatees and then provided that his residuary estate be divided into one hundred shares, four of which he devised to the Art Students' League of New York, Inc. His Executor, George B. Wislocki instituted this case by filing his petition in the probate court praying to be instructed as to whether the estate tax should be divided into one hundred parts and prorated equally among all the shares or whether it should be divided into ninety-six parts and prorated equally among all the shares except the four shares…