In re the Estate of Andrade

Foley, S.

Objections have been filed to the account whioh raise the question as to whether the inheritance and estate taxes shall be apportioned between a testamentary trust and an inter vivos trust established by the decedent. The trustee of the latter trust, through its attorneys, contends that under the terms of the will and codicil its fund was exonerated from contribution. The objections are overruled.

In substance and in effect the provisions of the codicil directed the payment of the taxes out of the residuary estate. Because of a deficiency of assets there is no residue. The executors…