Lander Estate

Opinion by

Mr. Chief Justice Bell,

The question involved is narrow but important. Under the language of testatrix’s will, were Pennsylvania Inheritance taxes and Federal Estate taxes on her jointly-owned property, payable out of her residuary estate or by the surviving co-tenant of the jointly-owned property? The lower Court held that none of these taxes were payable out of the residuary estate.

Katherine G. Lander died on August 8, 1960, leaving a will dated February 14, 1956. Testatrix provided : “First. I direct that all * my just debts, funeral expenses, Federal Estate taxes and Pennsylvania…