In re the Judicial Settlement of Account of Proceedings of Caswell

The decedent executed her will subsequent to September 1, 1930, the date upon which section 124 of the Decedent Estate Law became effective. She left a gross estate of $572,241.15. Under the terms of the will it was provided that certain money legacies' were expressly preferred in order of payment, and it was provided that they were to be paid in full without any charge or deduction therefrom on account of any transfer or inheritance or other taxes.

By paragraph “ thirtieth ” of the will it was declared that if the estate is insufficient, after payment of debts and expenses of the funeral and…