In re the Accounting of Manufacturers Trust Co.

Maximilian Moss, S.

In this accounting proceeding the general guardian of an infant, the recipient of a gift under article “Second” of the codicil, has filed objections to the executor’s account which allocated a portion of the estate taxes to this legacy.

The testatrix’ will dated July 2, 1947 and a codicil thereto dated April 14, 1952 were admitted to probate on May 12, 1953. Article “ Ninth ” of the will directed that any and all inheritance taxes “ upon the foregoing gifts ” be defrayed by her executor from her residuary estate without apportionment. The preceding articles “ Fourth ”…