MATTER OF LEMMERMAN


199 Misc. 49 (1951)

In the Matter of the Accounting of Edward J. Lemmerman, as Administrator with the Will Annexed De Bonis Non of Fred C. Lemmerman, Deceased, and as Executor of Mabel L. Lemmerman, Deceased Executrix of Fred C. Lemmerman, Deceased.

Surrogate's Court, Queens County.

January 12, 1951.


Attorney(s) appearing for the Case

Loshen & Lazarus for administrator de bonis non.

John P. Gering for Ann Meyran.

Nathaniel L. Goldstein, Attorney-General (Corning G. McKennee of counsel), in his statutory capacity under section 12 of Personal Property Law and section 113 of Real Property Law.


SAVARESE, S.

In this accounting proceeding by an administrator with will annexed de bonis non a construction of the will is sought to determine whether estate taxes paid should be apportioned against recipients of nontestamentary property. The taxable estate included insurance, war savings bonds, and a savings bank trust account all payable to various named beneficiaries. The will devised and bequeathed...

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