Succession of Berdon

HIGGINS, Justice.

The decedent died on May 14, 1941, leaving a widow but no forced heirs. He left a -will in olographic form dated October 18, 1939, in which he made a number of particular bequests and instituted his wife, his sister, and the surviving children of a deceased brother, as residuary legatees, in the proportion of an undivided one-third each. All of the particular legacies were given free of all the estate and inheritance taxes, th'e executors being directed to pay these taxes. On April 2, 1941, he executed a codicil, in olographic form, to his will, revoking the legacies in favor…