In re the Construction of the Last Will & Testament of Schuster

While we are of opinion that it was the intention of the testator that the taxes on the unproductive real property should be chargeable to incomo payable to the life tenant, and that the finding of an imperative power of sale and consequent equitable conversion was unnecessary to the decision on this point, we disagree with the conclusion of the learned surrogate [See 123 Mise. 314] that the legacy to the widow operated to extinguish her claim under the promissory note, in that the intention of the testator that the debt should be satisfied by the legacy is not made to appear, for the reason…