The will of the testatrix directs that taxes imposed "upon or with respect to the legacies and devises provided in and by this will" be paid out of the residuary estate. This testamentary provision is a stipulation against the apportionment of estate taxes against any legatee or devisee but the provision does not operate to exonerate the donee of an inter vivos gift from liability for such portions of the estate taxes as may be...
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