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OPINION

� 1 Benjamin J. Jones, Jr., (Benjamin) the Executor of the Estate of Gail B. Jones, Deceased, appeals from an Orphans’ Court’s order entered in the Court of Common Pleas of Dauphin County. The order declared that the Federal and Pennsylvania estate taxes and the Pennsylvania inheritance tax due on the property forming the decedent’s gross estate shall be paid from the principal of the residuary of the estate in accordance with the decedent’s Last Will and Testament. Benjamin argues on appeal that liability for those taxes should be equitably apportioned between the residuary estate – of which he is the sole beneficiary – and the Inter Vivos Trust settled by Gail Jones – of which Carolyn Leech (Carolyn), Gail’s sister, is the sole beneficiary. Upon our plenary review of the operative provisions of both the Last Will and Testament and the Inter Vivos Trust, we conclude that the taxes are to be paid out of the residuary of the estate. Accordingly, we affirm.

� 2 Gail Jones executed a Last Will and Testament dated November 12, 1991. After directing several specific bequests, the Will directs that the residue of her estate shall be distributed to Benjamin. The Will then pertinently provides:

 
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