In re Martin

— Intermediate order, Surrogate’s Court, New York County (Renee Roth, S.), entered January 29, 1992, which construed the Last Will and Testament of Sylvia Martin Mann, dated June 26, 1972, and gave cause and effect to Articles eighth, tenth, and seventeenth, so as to hold that a pre-residuary bequest of $500,000 must bear its aliquot share of estate taxes, unanimously reversed, on the law and facts, and said bequest is exonerated from the payment of estate taxes, without costs.

Appellant, R. Allan Martin, the Executor of the Last Will and Testament ("Will”) of his deceased mother, Sylvia…