In re the Estate of Bayne

Charles H. Griffiths, S.

In this accounting proceeding the executors seek a construction as to the effect of the following provision of the will with respect to the payment of taxes: “I further direct that all transfer, succession or inheritance taxes which may accrue hereunder in any jurisdiction be paid out of my general estate

The court determines that the foregoing provision relating to “ taxes which may accrue hereunder ” does not constitute a direction against the apportionment of estate taxes imposed against property passing outside the will. The mandate of the statute requiring a…