In re Feil

OPINION OF THE COURT

John B. Riordan, J.

Submitted for decision is the issue of estate tax apportionment in the estate of Gertrude Feil but governed by the terms of the will of her predeceased husband, Louis Feil. The issue arises from the interaction of several factors: (1) an apportionment clause in Louis’s will that varies EPTL 2-1.8 by requiring estate taxes be paid from the residuary estate; (2) intraresiduary bequests in Louis’s will to both charitable and noncharitable beneficiaries; and (3) the nature of charitable bequests and their favored status vis-a-vis tax apportionment. One might…