In re the Estate of Starr

Delehanty, S.

On this accounting four questions are presented respecting the apportionment of Federal and New York State estate taxes.

*104Three require only brief comment. The tax on the value of the annuities must be paid in the first instance out of the fund set aside to produce them. The payment so made is to be reimbursed to the estate according to the rule in Matter of Tracy (179 N. Y. 501). The note appended to section 124 of the Decedent Estate Law when it was presented to the Legislature by the Commission to Investigate Defects in the Law of Estates makes it clear that the former rule…