In re the Estate of Kramer

—Order, Surrogate’s Court, New York County (Renee Roth, S.), entered on or about March 30, 1993, which decreed that under the tax apportionment clause of decedent’s will her estate was entitled to recover from the trust remaindermen the estate taxes attributable to the trust principal, unanimously affirmed without costs.

Stanley Kramer bequeathed to his wife Mildred a life estate consisting of the income of a trust, with remainder to his two *79daughters by a previous marriage. The trust was a "qualified terminable interest property trust” (QTIP) that qualified for a marital deduction at the…