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IN RE GRONDIN ESTATE

No. 4234.

98 N.H. 313 (1953)

IN RE DELVINA A. GRONDIN ESTATE.

Supreme Court of New Hampshire.

Decided October 30, 1953.

Attorney(s) appearing for the Case

Frank W. Peyser as attorney for the executor furnished a brief as amicus curiae.

The legatees and devisee furnished no briefs.

KENISON, C. J.

The principal question in this case is whether the word "taxes" in the preamble of the will indicates a testamentary intention that the legacy and succession tax (R. L., c. 87) shall be paid by the estate out of the residuary clause or whether each legatee and the devisee shall pay his proportionate share of the tax. Before deciding the principal question two preliminary matters present themselves.

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