OPINION
JAN P. PATTERSON, Justice.
The central issue in this will construction case is whether, when a testator directs that all transfer taxes be paid out of the residuary estate but the residue contains no assets, the default statutory apportionment provisions of section 322A of the probate code apply. Appellant Ricki Rosen is the widow of Daniel Rosen, independent executrix of his estate, and primary beneficiary of his will; she appeals by two...
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