In re the Accounting of Lemmerman

Savarese, S.

In tMs accounting proceeding by an administrator with will annexed de bonis non a construction of the will is sought to determine whether estate taxes paid should be apportioned against .recipients of nontestamentary property. The taxable estate included insurance, war savings bonds, and a savings bank trust account all payable to various named beneficiaries. The will devised and bequeathed the entire testamentary estate to the widow. At the time testator made his will on January 28, 1938, and at the time of his death on October 21, 1947, section 124 of the Decedent Estate Law…