In re the Accounting of Manufacturers Trust Co.

Rubensteiít, S.

As an incident to the judicial settlement of its account the executor seeks a determination as to the proper allocation of estate inheritance taxes.

The testator died on October 10,1946; his will dated June 29, 1946, was admitted to probate on February 19, 1949, after objections were disposed of by an agreement of compromise pursuant to section 19 of the Decedent Estate Law. A proviso of said agreement was that inheritance taxes were not to be apportioned or prorated among or between the parties entitled to share in the estate thereunder.

The testator made several inter vivos…