In re the Estate of Newell

OPINION OF THE COURT

Albert J. Emanuelli, S.

In this final executor’s accounting proceeding two issues are before the court. The first issue is whether the language of the charitable bequests contained in article third (A) and (B) of the will confers a pecuniary or fractional bequest upon the charities. The executor computed the charitable bequests as pecuniary legacies. Consequently, the charities do not share in estate income or appreciation in estate assets. The second issue is whether estate taxes should be apportioned pursuant to EPTL 2-1.8 or paid as a general expense of administration…