In re the Estate of Morton

John D. Bennett, S.

In this accounting proceeding it appears that the gross taxable estate is over $152,000, made up however of only a little more than $33,000 in testamentary assets and $2,300 in income. The total claims to be paid, plus administration expenses, commissions and taxes, leave a deficit of about $12,000, for which recourse must be had to Totten trusts in the name of the infant daughter (Beakes Dairy Co. v. Berns, 128 App. Div. 137; Matter of Walsh, 23 Misc 2d 873; Matter of Donleavy, 41 Misc 2d 28).

The decedent was an attorney and many of the claims arise because he neglected to…