In re the Construction of the Will of Patterson

Griffiths, S.

This independent proceeding for a construction presents primarily the question as to whether or not the will directs the source of payment of penalty interest on the Federal estate tax imposed herein. The will of testator, who died on May 26, 1946, is dated October 9, 1944. By article “ First ” of said will he provided as follows:

“ First: I order and direct my Executors to pay all my just debts and funeral expenses and administration expenses as soon after my death as is convenient. I also direct my Executors to pay any and all inheritance, estate, transfer and succession taxes…