“ We are of opinion that Congress intended that the federal estate tax should be paid out of the estate as a whole and that the applicable state law as to the devolution of property at death should govern the distribution of the remainder and the ultimate impact of the federal tax ”

“ Where the decedent makes a will he can allow the estate tax to fasten on his net estate in the same manner, or if he objects to this equitable method of imposing it upon the entire net estate before distribution he can insert a residuary clause or other provision in his will, the effect of which would more or less change the incidence of the tax.' 53 Cong.Rec. ”

“ Article 87 of Regulations 68, Regulations 70 (1926 and 1929 eds.) , and Regulations 80 (1934 and 1937 eds.) ; and, Section 81.84 of Regulations 105.↑ Edwards v. Slocum, 2 Cir., 287 F. 651, 653, affirmed 264 U.S. 61, 63, 44 S.Ct. 293, 68 L.Ed. 564; Y.M.C.A. v. Davis, 264 U.S. 47, 51, 44 S.Ct. 291, 292, 68 L.Ed. 558; New York Trust Co. v. ”