In re the Estate of Nicholas

This proceeding was first commenced in the Surrogate’s Court, New York County, to obtain a construction of the will of Virginia T. Nicholas (testatrix) dated June 10, 1965 and codicil dated July 29,1965 as to the meaning and effect of the tax apportionment clause.

Under articles second and fourth of the will dated June 10, 1965, Thomas J. Lynch was left certain gifts of real and personal property and was further bequeathed the sum of $150,000 under article eighth of the will. Article twenty-fifth of the will provides: “ I direct my executors or the survivor of them to pay all transfer,…