In re the Estate of Tefft

Harry G. Herman, S.

A number of objections have been interposed to the account by the special guardian, all of which have been conceded to be proper and are allowed.

One of the objections related to the payment of $1,004.68 as a tax penalty and $215.04 as interest for not paying the estate tax timely. While the executors have consented to a surcharge, they have recommended the application of the pro tanto rule.

Decedent put her residuary estate in trust, the income from which was to be paid to her nephew, Albert H. Biekmore, Jr., for life, upon his death then to another nephew, Jesse 0.…