In re the Estate of Hone

Feely, S.

This testamentary trustee, in the judicial settlement of its account at the death of the life beneficiary, is con*222fronted by doubt as to the proper allocation of its charge for payment of the ordinary city tax for the current year 1934, as between the estate of this deceased life beneficiary and the remaindermen. The widow of testator died February 6, 1934, thirty-seven days after this tax became a lien. Her use having then ceased, the question is whether her estate, that has no further rights in the premises, must nevertheless bear this ordinary carrying charge on the remaindermen’s…