In Re Estate of Gatch

We are called upon here to interpret item I of decedent’s will, which provides:

“I direct that all my just debts and funeral expenses be first paid out of my estate, and I further direct that all taxes, both state and federal shall be a charge against the principal of my estate and shall be paid therefrom and shall not be charged against the interest of any distributee.”

Was it the testator’s intention to direct that federal taxes resulting from the inclusion of the proceeds of life insurance policies not payable to his estate be paid out of the assets of his estate?

It does not appear to us…