Cullinan

This appeal presents a question of construction concerning the intended meaning of a testamentary direction that all specific bequests be exonerated from payment of death taxes, shifting liability therefor to the remaining estate. Upon examination of the limited record, we conclude that the trial court properly interpreted the provisions of the tax-relief clause to include gifts of specified interests in real property made under the provisions of paragraph Fourth of the will. For the reasons which follow, we affirm the order below.

Facts

The underlying facts are essentially undisputed; Marjorie Dunne Lindner died testate on May 19, 1976, having executed a formal will on April 29, 1971; the will was drafted by an attorney, decedent’s brother. Under the terms of the will, whose relevant provisions are reported in the margin, 1 a gift of improved real property was made to respondent in trust with the life income proportionately payable to respondent and Walter Anthony, a Paulist Father. The trust is to terminate on respondent’s death with the corpus being gifted to Father Anthony conditioned on his survivorship, failing which it passes into the residuary estate created…