In re the Estate of Guiteras

Cohalan, S.

The executors have filed their account and ask that the court instruct them as to whether the inheritance taxes paid to foreign states and the tax imposed by section 221-b of the Tax Law of this state should, respectively, be deducted from the gross estate as an expense of administration, or proportionately from the interests of the various legatees. There does not appear to be any reported decision in this state in relation to the method of deducting inheritance taxes paid by a local executor or administrator to foreign states. In New Hampshire it has been decided that such taxes…