In re the Accounting of Mansbach

Foley, S.

Questions have been raised in this accounting proceeding (1) as to whether under the language of the will the testatrix directed that an apportionment be made of Federal and State estate taxes, in accordance with the provisions of section 124 of the Decedent Estate Law, between her residuary-estate and certain nontestamentary benefits passing under a contract of insurance, (2) or whether, on the other hand, she directed that all taxes including those on insurance benefits be paid exclusively out of the residuary estate. In paragraph fifteenth of *656her will she provided: “ I direct that…