In re the Estate of Reichold
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
— Order unanimously affirmed without costs. Memorandum: The Surrogate properly directed that estate taxes be apportioned among the non-charitable beneficiaries. "[I]n the absence of a clear, unambiguous direction to the contrary in the will, apportionment pursuant to statute will be directed” (Matter of Shubert, 10 NY2d 461, 471). Thus, unless the testator explicitly provides otherwise, the charitable beneficiaries are exonerated from the burden of estate taxes (see, EPTL 2-1.8 [c] [2]; Matter of McKinney, 101 AD2d 477, lv denied 63 NY2d 607). The language in the will which forbids the…
2Cases cited4 opinions
- In re the Construction of the Will of ShubertNew York Court of Appeals · 1962
- Schoonmaker v. StateAppellate Division of the Supreme Court of the State of New York · 1983
- In re the Estate of GarfieldNew York Court of Appeals · 1964
- In re McKinneyAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by1 opinion
- In re the Estate of BeebeAppellate Division of the Supreme Court of the State of New York · 2000