In re the Estate of Modisette

William J. Began, S.

This is a petition by the Marine Midland Trust Company of Western New York, the executor of this estate, for the judicial settlement of its accounts as executor, together with a construction of the will especially with reference to the determination of the amount of the trust provided for in article Third. Under the appropriate section of the United States Code the petitioner has elected to claim administration expenses of this estate as an estate income tax deduction rather than as an estate tax deduction. Consequently, on the estate tax return there was no deduction of…