In re the Estate of Guattery

Appeal from an order of the Surrogate’s Court of Ulster County (Lalor, S.), entered August 20, 1996, which granted petitioners’ motion to, inter alia, recover respondent’s share of the estate taxes.

When Peter Guattery (hereinafter decedent) died in late *821July 1992, respondent received approximately $200,709 as the named beneficiary of several of decedent’s Totten trust savings accounts. After petitioners, the administrators of the estate, computed and paid all State and Federal estate taxes, respondent’s share of such taxes was computed in accordance with EPTL 2-1.8.

When respondent refused to…