In re the Accounting of Bender

Griffiths, S.

In this accounting proceeding, the executors request a construction of paragraphs “ First “ Third ”, and “ Fifth (d) (2) ” of the testator’s will.

Paragraph “First” directs that “all estate and inheritance taxes chargeable against any beneficiary of this, my Will, shall be paid out of my estate, my intention being that the legacies and gifts herein shall he free and discharged of any and all taxes ”. A question is raised whether the Federal and New York estate tax apportionable to the proceeds of several of decedent’s life insurance policies, payable to his wife, should be paid…