In re the Estate of Walbridge

Wingate, S.

In Surrogate’s Court practice the term “ testamentary expenses ” is well understood as connoting merely the customary disbursements attendant upon the ordinary administration of the estate. It cannot be expanded to include the impost levied by governmental authority upon the net avails of the estate.

Section 124 of the Decedent Estate Law reflects the policy of the State that the taxes imposed upon estates shall be prorated. This policy is capable of reversal as to any individual decedent “ in a case where a testator otherwise directs in his will.” To accomplish such reversal of…