MR. JUSTICE CARROLL delivered the opinion of the court.
This proceeding results from a controversy arising in the course of administration of the estate of Mollie E. Yocom, deceased, in the probate court of Sangamon county.
The facts, which are not in dispute, are that on April 22, 1946, decedent executed her will; that the first item of said will reads as follows:
"FIRST: I direct that all my just debts and funeral expenses and all inheritance taxes...
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