In re the Accounting of Barton

Frankenthaler, S.

One of the trustees of the residuary trusts created by decedent’s will has filed objections to the account of the executors upon the ground that they have neglected to apportion part of the taxes to the transferee of certain property which by the terms of the will was bequeathed and devised to said * transferee.

Section 124 of the Decedent Estate Law provides for the equitable proration of Federal and State estate taxes among the persons interested in the estate “ except in a case where a testator otherwise directs in his will ”.

Testatrix in the will under consideration…