In re the Estate of Sicher

Delehanty, S.

Deceased’s will says in part: “ I direc-t that all inheritance, succession, transfer and estate taxes that may be imposed upon or become due with respect to any property or interest passing under this will, any codicil thereto, any deed of trust, or any other taxable transfer, whether heretofore or hereafter made by me, shall be paid out of my general estate, subject, nevertheless, to the provisions in any such deed of trust contained relating to the payment of such taxes.”

Under the quoted text questions arise respecting the incidence of estate taxes imposed by reason of the…