MATTER OF PENDLETON


206 Misc. 390 (1954)

In the Matter of the Accounting of United States Trust Company of New York et al., as Executors of Frederick S. Pendleton, Deceased.

Surrogate's Court, Kings County.

June 21, 1954.


Attorney(s) appearing for the Case

Smith, Ranscht, Mitchell & Croake for executors, petitioners.

Lott & Livingston for Marion P. Pratt, respondent.

George Rosling, special guardian.


RUBENSTEIN, S.

The special guardian questions the construction of paragraph "First" of the will adopted by the executors. Their construction has resulted in the payment by them out of the general estate of taxes on a certain parcel of real property which was no part of the testamentary estate but which was included in the taxable estate for tax purposes. Title to such real property had been taken in joint tenancy...

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