COMMISSIONER OF INTERNAL REVENUE v. Pearson

McLAUGHLIN, Circuit Judge.

The facts in this matter were stipulated before the Tax Court. Respondent’s wife died on April 3, 1936, a resident of Pennsylvania. The residuary estate trust provided by her will named respondent, also of Pennsylvania, as the sole life beneficiary. The eighth clause of the will provided that all estate and inheritance taxes chargeable upon the estate or upon any bequest or trust under the will, be paid by the executors out of “my general estate.” There was no mention in the will as to how interest on any estate or inheritance tax deficiency should be paid. In 1940 a…