Delaware Trust Co. v. Blackstone

Wolcott, Chancellor:

The testator died August 31, 1949 leaving a will and codicil which were duly admitted to probate. Item VI of the codicil provided in part as follows:

“Item VI. I further order and direct that all Federal and State estate, inheritance and other succession taxes, whether assessed against *132my estate as a whole, any specific devise or bequest, any distributive share thereof, or any life estate or interest vested in remainder by the terms of my last Will and Testament and by the terms of this Codicil thereto, shall be paid out of my residuary estate to the extent that such taxes…