In re the Estate of Kaufman

Delehanty, S.

In this accounting proceeding objections by persons who participate in the residuary estate raise the issue whether under the will of deceased estate taxes imposed in part upon property donated by deceased in her lifetime are chargeable wholly to the residuary estate. Objectants insist the donees should bear a proportion of the tax and that the provisions of section 124 of Decedent Estate Law requiring apportionment are applicable to this estate.

Deceased died June 17, 1936, leaving a will which was executed on October 29, 1934. The will is the latest of five instruments drawn by…