In re the Estate of Baer

Foley, S.

In this trustee’s accounting a construction of the will is asked to determine whether taxes, costs and an attorney’s fee assessed by the Republic of Germany against legatees, who are residents of that country, are payable out of the residuary estate. These taxes, costs and attorney’s fees together with the penalty thereon amount to between $20,000 and $25,000. The testator died a resident of this county on November 24, 1931, and the first paragraph of his will reads: “ I direct that all my just debts and funeral expenses shall be paid as soon as possible after my death and that all…