In re the Estate of Coulter

Joseph A. Cox, S.

The first article of testator’s will provides: “ I direct that all my debts, funeral expenses, expenses of administration of my estate and taxes payable by reason of my death shall be paid from the residue of my estate. ’ ’

The parties to this proceeding are in agreement that this tax clause is a direction that no share of the estate tax be apportioned against any preresiduary testamentary gift. The contested issue is whether this will provision is a stipulation against apportionment between the residuary legatees of that part of the estate tax which is attributable solely to…