Connors

Kathryn Inez Connors, executrix of the will of Charles Richard St. John, appeals from the denial of her petition for orders prorating estate and inheritance taxes and requiring the beneficiaries of nonprobate insurance proceeds, which were included in the gross estate for purposes of determining taxes, to pay their proportionate share of the taxes to the executrix.

Charles Richard St. John died testate July 8, 1966. Most of his estate consisted of nonprobate insurance proceeds which went to his four children but were taxable to his estate. His will provided for a specific bequest of $10,000 to Kathryn, nominated her as executrix, and gave the residue in equal shares to decedent’s children. The will further provided: “I direct that all estate and inheritance taxes occasioned or payable by reason of my death, whether attributable to properties subject to probate administration or to outside transfers, shall be paid out of the residue of my estate disposed of by this Will, as an expense of administration and without apportionment, deduction or reimbursement therefor, and without adjustment among the residuary beneficiaries.”

The residuary estate was insufficient to meet…