In re the Estate of Schneider

John D. Bennett, S.

In this accounting proceeding the special guardian of infant remaindermen objects to the payment of all estate taxes, including that imposed upon nontestamentary property, from the corpus of the residuary trust created under paragraph “ Third” of the testator’s will. The executors contend that the decedent provided under the terms of his will that all estate taxes be paid out of said corpus.

Section 124 of the Decedent Estate Law provides that estate taxes shall be equitably apportioned among the persons interested in the gross taxable estate unless a testator directs…