In re the Estate of Klein

Wingate, S.

The question here presented is as to whether a pro rata portion of the estate tax shall be made payable from the corpus of a trust for the benefit of the widow of the testator.

By reason of the enactment contained in section 124 of the Decedent Estate Law, it is the established policy of the State that a proration of tax payments shall be made. This is capable of reversal only “ in a case where a testator otherwise directs in his will.” Whereas, therefore, this State policy is capable of testamentary reversal (Matter of Duryea, 277 N. Y. 310, 316; Matter of *962Stetson, 168 Misc. 836,…