In re the Estate of Oppenheimer

Foley, S.

The executors in Schedule I of the account have properly allocated the Federal estate tax and any additional amount that may be payable thereon by way of a deficiency to the trustee under the insurance trust created by the decedent in his lifetime. Since the estate of the decedent, aside from the insurance paid to the trustee as beneficiary, is insolvent, the creditors of the estate cannot be charged with any portion of the estate taxes.

Section 124 of the Decedent Estate Law provides for the proration of taxes by the surrogate among the persons interested in the estate “ in the…