Lengel Estate

Muth, P. J.,

Lottie N. Lengel died testate December 1, 1962, having made her last will and testament, which was dated October 20, 1959. In her will dhe provides for a number of pecuniary and specific legacies, the latter including real estate, furniture and shares of stock, and then directs distribution of the residue of her estate unto two of her. friends in two equal shares. The residuary legatees contend that the inheritance tax due the Commonwealth of Pennsylvania should not be paid out of the residue of this estate as provided for by the Inheritance and Estate Tax Act of June 15, 1961, P.…