In re the Estate of Cohen

S. Samuel Di Falco, S.

In this proceeding for the settlement of the account of the executors and for other relief there is presented a question raised in the answer of one of the respondents concerning the apportionment of estate taxes. The testator directed the division of his “ general estate ” into 20 parts. Three of these were left outright to a charitable foundation and the remaining 17 shares were left in separate trusts with the remainder in each case passing to the same foundation upon the termination of the respective trust estates. The testator provided in paragraph second of his…