In re the Accounting of Lincoln Rochester Trust Co.

Wither, S.

Upon this judicial settlement proceeding the testator’s widow seeks reimbursement for certain advances, in excess of $27,000, which she claims to have made in payment of estate obligations, and she also resists petitioner’s application to have her charged with the share of the estate taxes attributable to life insurance benefits received by her on testator’s death. The claim for reimbursement will first be considered.

Testator died February 3, 1946. On April 5, 1946, claimant, his widow, paid the sum of $112.61 for 1945 State income taxes and the sum of $191.69 for 1945 Federal…