Pickering Estate

Satterthwaite, J.,

— -The construction of certain clauses of decedent’s will raises the problems presently before the court. The executor having filed a partial account, the court appointed an auditor to construe the testamentary language. To his report, exceptions were filed and argued before the court en banc. These exceptions raise two fundamental problems: (1) Who are the beneficiaries of subparagraph (b) of the eighth item of the will; and (2) what is the effect of the tax clause of the first item of the will insofar as it concerns the payment of Pennsylvania transfer inheritance tax on a…