In re the Will of Berger

Foley, S.

Various questions were raised in this proceeding brought (1) for the construction of the will, (2) for instructions to the executors and trustees and (3) for the judicial settlement of their account as executors.

The testator died a resident of the District of Columbia on April 11, 1940. His will was admitted to probate in an original proceeding in this court.

The principal dispute involves the question as to whether the Federal estate .taxes are to be apportioned equitably between the residuary estate and four inter vivos trusts created by the testator or are to be paid exclusively…