MATTER OF HARBORD


197 Misc. 760 (1950)

In the Matter of the Accounting of Mary M. M. Ebbesen et al., as Executors of James G. Harbord, Deceased.

Surrogate's Court, Westchester County.

January 26, 1950.


Attorney(s) appearing for the Case

Hugh L. Thomson for Bankers Trust Company, as executor of James G. Harbord, deceased, petitioner.

Monroe Collenburg and Irving I. Goldsmith for Mary M. M. Ebbesen, as executrix, petitioner, and others.

Bleakley, Platt, Gilchrist & Walker for Anne L. Harbord and others.

Mitchell, Capron, Marsh, Angulo & Cooney for Richard P. Ovenshine and others, respondents.

Timothy A. McCarthy, special guardian.


GRIFFITHS, S.

The questions presented by the executors for determination in this accounting proceeding involve the source of payment of Federal estate taxes and penalty interest thereon.

The provision with respect to the payment of taxes follows the dispositive provisions of the will, immediately suceeds the article defining the powers of the executors and trustees, and reads as follows: "Twelfth: I direct...

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