In re the Estate of Johnson

Louis M. Greenblott,

County Judge and Acting Surrogate. This is a proceeding for the construction of the will of Bay S. Johnson, deceased. There are several issues herein involved.

I

ISSUE : SHOULD THE INHERITANCE TAXES BE APPORTIONED AND PROBATED AMONG THE BENEFICIARIES WHO SHARE IN THE ESTATE, OR SHOULD THEY BE PAID AS A GENERAL ADMINISTRATION EXPENSE?

The attorney for the executor contends that it was the intention of the testator that the inheritance taxes should be paid as a general administration expense under paragraph “ First ” of the will. The special guardian for the infant legatees…