In re the Estate of Dominick

Millard L. Midonick, S.

This is an application by the executor to apportion, and direct payment of, estate taxes against two inter vivas trusts. Petitioner also seeks to have the trusts assessed costs for determining the estate taxes and for prosecuting this application.

Decedent had four successive wives. He established in 1958 and 1965 inter vivas trusts as security for the payment of *1018alimony to his second and third wives, both of whom survived him. Pursuant to the terms of each trust, if he or his estate ever failed to make the required payment, the trustee was to make the payment out of the…