Wahr Estate

Opinion by

Mr. Justice Allen M. Stearne,

The Pennsylvania Proration Act of July 2, 1937, P. L. 2762, 20 PS 844, provides that the United States estate tax shall be equitably prorated “except in a case where a testator otherwise directs in his will.” The single question is whether testatrix has so otherwise directed.

Corinne M. Wahr, the testatrix, by her will bequeathed a piano to a named legatee and $50,000 to a friend: The residue she directed: “. . . shall be divided into twelve- equal.. shares or parts, and such twelve shares, or parts. T give and bequeath as follows. . . .”…