In re the Accounting of City Bank Farmers Trust Co.

Frankenthaler, S.

The issues raised by the objections to the account relate primarily to the problem of allocating estate taxes.

The special guardian has argued that his ward, the beneficiary of a Totten trust, *is under no obligation to contribute to the payment of the taxes on the ground that the bank account was improperly included in the taxable estate. This objection is overruled as “ The court is bound by the actual fact of inclusion or exclusion of property by the taxing authorities.” (Matter of Kaufman, 170 Misc. 436, 445.) The bank will be directed to pay the taxes apportioned to the…