In re the Estate of Wu-Azar

OPINION OF THE COURT

Kristin Booth Glen, S.

*669Anthony Azar, executor of the will of his wife, Cynthia R. Wu,1 seeks an order pursuant to EPTL 2-1.8 (e) directing Harry Wu (Wu) to pay his ratable share of the United States and New York State estate taxes on decedent’s estate. Wu, who is decedent’s brother and the beneficiary of two insurance policies on her life valued at $3,314,215, contends the nonapportionment tax clause of decedent’s will absolves him of any liability. Wu, however, was one of two attesting witnesses to the will, and his testimony therefore was necessary for its probate (SCPA…