In Re Estate of Fleishman

OPINION OF THE COURT

ROBERTS, Justice.

In this appeal, 1 we affirm the decree of the Orphans’ Court Division of the Court of Common Pleas of Allegheny County directing testator Harry Fleishman’s residuary estate to pay additional inheritance tax owed the Commonwealth.

Harry Fleishman died testate in 1955. In Article THIRTEENTH of his will, Testator established a marital trust for the benefit of his wife Mildred:

“THIRTEENTH: If my wife, MILDRED S. FLEISHMAN, survives me or is presumed to have survived me, as hereinafter provided, I give, devise and bequeath to MELLON NATIONAL BANK AND TRUST…