Morell Estate

Opinion by

Mr. Chief Justice Jones,

This case involves the Pennsylvania Estate Tax Apportionment Act of August 24, 1951, P. L. 1405, as amended, 20 Pa. S. §§3701-3705. However, that Act does not specifically address the narrow issue presented herein.

Nicholas L. Morell died testate on January 31, 1965. His will was probated before the Register of Wills of Lehigh County on February 10, 1965, and letters testamentary were issued to the named executors.

In the seventh paragraph of his will testator bequeathed his “slag wool and slag wool products and related business” to appellants, Matthew…