In re the Estate of Walsh

Joseph A. Cox, S.

Issues as to the application of section 17 of the Decedent Estate Law to the provisions of this testator’s will have been submitted to the court on stipulated facts. The will provides general bequests totaling $33,000 and also specific bequests of personalty. The Twelfth article of the will imposes estate taxes upon the residuary estate and the Thirteenth article directs that the residuary estate be divided into two equal parts and each part be held in a separate trust. One trust, for the benefit of the testator’s brother John T. Walsh and the latter’s wife, has not become…