In re the Estate of Kaplan

— In a proceeding to settle the executrix’s account, (1) the executrix *895(widow of the testator) appeals from a decree of the Surrogate’s Court, Queens County, dated October 21, 1974, which, after a nonjury trial, inter alia, (a) adjudged that a certain Cadillac and $78,825.55 cash and the interest earned thereon were assets and working capital of the testator’s unincorporated business, which business was bequeathed to objectant Robert Kaplan, (b) deducted a portion of the estate taxes from the widow’s share of the estate (as per Exhibit A annexed to the decree), (c) reduced her counsel fee to…