In Re Artz'Estate

— The issue on this appeal from adverse rulings upon two applications in probate is whether by this will and codicil Clarence J. Artz, deceased, sufficiently expressed his desire as to what funds were first to be used for the payment of debts, costs of administration and for federal estate taxes. By agreement the matter was tried as a matter in equity. The trial court held the direction sufficiently clear that they were to be paid from the proceeds of the personal property bequeathed to his spouse, and denied her application for apportionment of the federal estate tax. She appeals.

Clarence J.…