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funeral expenses, any unpaid expenses of my last ill-
ness, and the cost of a suitable tombstone or marker
for my grave. Such debts and expenses shall first be
paid out of and charged against the EUGENE E. STONE,
III LIMITED PARTNERSHIP, or any proceeds received by my
estate from any individual retirement account or de-
ferred compensation. In the event these sources of
funds are insufficient to pay such debts and expenses,
then such remaining debts and expenses shall be paid
out of and charged equally against the limited partner-
ships established by me for my children. In the event
there are insufficient assets in a limited partnership
established by me for a child of mine to pay an equal
amount of such remaining debts and expenses, then the
child of mine who received or receives an interest in
such limited partnership, or such child’s estate, as
the case may be, shall be responsible for the payment
of an equal amount of any such remaining debts and
expenses. * * *
(3) Taxes. * * *
(a) Except as provided * * * below, I direct that
all estate, generation-skipping transfer,
inheritance, transfer, succession, death, or
similar taxes which may be assessed or im-
posed upon or with respect to any interest in
a limited partnership established by me for a
child of mine which is included in my gross
estate for the purpose of such taxes * * *
shall be paid out of and charged against such
limited partnership, and shall not be charged
against the marital deduction. In the event
there are insufficient assets in a limited
partnership established by me for a child of
mine to pay such taxes, then the child of
mine who received or receives an interest in
such limited partnership, or such child’s
estate, as the case may be, shall be respon-
sible for the payment of any such remaining
taxes.
(b) Except as provided in Paragraph (3)(c) below,
I direct that any taxes which may be assessed
or imposed by Section 2035(c) of the Internal
Revenue Code, as amended, or corresponding
provision of state law, including any inter-
est or penalties thereon, as a result of any
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