In re the Estate of Fried

*1040OPINION OF THE COURT

Evans V. Brewster, S.

The petitioner seeks a court order directing four brothers of the decedent, each of whom was bequeathed an equal share of decedent’s interest in 10 close corporations to pay their share of the Federal and State taxes and the interest thereon that was assessed against the estate.

The five Fried brothers had an equal interest in a number of business corporations organized by them. Hugo Fried was the first of the brothers to die. The valuation of these corporations and tax liabilities asserted against them was the subject of lengthy litigation and…