MATTER OF MATTES


205 Misc. 1098 (1954)

In the Matter of the Construction of The Will of Laura C. Mattes, Deceased.

Surrogate's Court, New York County.

March 30, 1954.


Attorney(s) appearing for the Case

Henry S. Hooker and Irving L. Schanzer for Bankers Trust Company, as executor of Laura C. Mattes, deceased, petitioner.

Charles H. Tuttle, Alfred D. Clark and Allen F. Lovejoy for Harvey E. Lambeth, respondent.

Edmund B. Bellinger for James C. Lambeth, respondent.

Laurence D. Kieran for Edward C. Mattes, individually, respondent.

George L. Genung, special guardian for Harvey E. Lambeth, Jr., and another, infants, respondents.


FRANKENTHALER, S.

The main questions in this construction proceeding are whether and to what extent the surviving husband must contribute with other residuary legatees to the payment of estate taxes.

Testatrix died June 30, 1952, leaving a will executed December 6, 1948. Paragraph First provides: "I direct the payment of my just debts and funeral expenses, and all the expenses of the administration of...

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