In re the Estate of Rogers

Pelletreau, S.

This court is asked to construe article seventeenth of the will of Henry H. Rogers, the decedent, and determine the apportionment of the Federal and New York estate taxes as between the estate of the decedent and the trust created under the will of his father for his benefit and over which he was given power of appointment.

Article seventeenth reads as follows: “ I direct that all inheritance, transfer, legacy, succession or similar duties or taxes which shall become payable in respect of any property or interest passing under this my last Will and Testament or any codicil hereto…