In re the Estate of Kindermann

Harry G. Herman, S.

In article ‘ ‘ third ’ ’ of her will the testatrix directed that estate taxes: “ be paid from my residuary estate, and that no part thereof be charged against any legatee, devisee or beneficiary other than other receiving my residuary estate.”

Section 124 of the Decedent Estate Law mandates that the amount of the estate tax be equitably apportioned among the persons benefited except where the testator otherwise directs in his will. A direction such as set forth above exempts preresiduary dispositions from apportionment of taxes but necessitates apportionment of taxes within…