In re the Estate of Gilligan

OPINION OF THE COURT

Alfred J. Weiner, S.

*714This is a proceeding commenced by petitioner compelling respondent to pay her proportionate share of estate taxes pursuant to EPTL 2-1.8. The application is opposed by respondent. A nonjury trial was held.

Decedent died intestate on December 8, 1994 and petitioner was appointed administrator on January 11, 1995. Respondent, a nondistributee, was the sole beneficiary of a life insurance policy issued on the decedent’s life. On March 17, 1995, respondent received the life insurance proceeds on this policy in the total sum of $192,202. Respondent’s…