In re the Accounting of Dulles

Collins, S.

This is a proceeding for the settlement of the account of the executors and for construction. An intermediate decree disposing of all issues except that involving the interpretation of the tax clause of the will has previously been made with that question postponed for present decision.

The issue is between two opposing groups of legatees and involves the manner in which estate taxes are to be charged. The testator made gifts aggregating $250,000 to certain individuals and then directed the division of his residuary estate into 100 equal parts. Bequests to charities totaling 82% of…