In re the Estate of Voronoff

Foley, S.

The executor applies for a supplemental decree in this accounting proceeding. The original decree herein, dated December 8, 1924, reserved for the future determination of the surrogate two questions: (1) Whether the executor or the College de France shall be hable for the proportionate part of the Federal estate tax imposed with respect to certain shares of the Standard Oil Company of California transferred by the decedent through a deed of gift inter vivas to said college; (2) whether the executor or the College de France should be charged with the payment of $1,457.30, the…