In re the Estate of Beebe

Appeal from an order of the Surrogate’s Court of Chemung County (Buckley, S.), entered June 15, 1999, which denied respondent’s objections to the petition on the issue of apportionment of estate taxes.

Frances C. Beebe (hereinafter decedent) died in February 1996 leaving an estate valued at approximately $1 million. After making certain specific bequests to friends, relatives and the retirement home in which she resided prior to her death, decedent directed, pursuant to paragraph 21 of her last will and testament, that her residuary estate be distributed as follows: one third to respondent,…