In re the Will of Brokaw

Foley, S.

This is an application by the executors for a construction of the tax provision of the will and for an apportionment of the Federal and New York State estate taxes pursuant to section 124 of the Decedent Estate Law. The testator died a resident of this county on May 28, 1935. The gross taxable estate, less deductions, was fixed in the Federal estate tax proceeding at the sum of $1,021,283.18. This gross taxable estate was comprised of the decedent’s true estate of $775,801.36 and the sum of $245,481.82, representing a portion of an inter vivos trust established by the decedent by…