In re First National Bank & Trust Co.

Taylor, J. (dissenting).

Neither the general legacies, which aggregate $83,000, nor the estate taxes thereon are by the will charged expressly upon the testatrix’s real estate; nor do the implications of the instrument in the light of the stipulated facts warrant judicial declaration of such a charge upon that portion of her real estate passing by the residuary clause of her will to her sister, Agnes Daverin, her closest blood relation, with whom she was on terms of affection. (Matter of Mould, 117 Misc. 1, 8; affd., 204 App. Div. 889; affd., 236 N. Y. 582; Scott v. Stebbins, 91 id. 605, 612,…