OPINION BY MR. CHIEF JUSTICE JONES, April 23, 1974:
This case involves the Pennsylvania Estate Tax Apportionment Act of August 24, 1951, P.L. 1405, as amended, 20 Pa. S. §§ 3701-3705. However, that Act does not specifically address the narrow issue presented herein.
Nicholas L. Morell died testate on January 31, 1965. His will was probated before the Register of Wills of
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