MATTER OF PAINE


3 A.D.2d 736 (1957)

In the Matter of the Construction of The Will of George E. Paine, Deceased. Peter S. Paine et al., as Trustees under The Will of George E. Paine, Deceased, et al., Appellants; Hanover Bank et al., as Trustees under The Will of George E. Paine, Deceased, et al., Respondents

Appellate Division of the Supreme Court of the State of New York, First Department.

March 15, 1957


Decree affirmed, with costs to all parties appearing and filing briefs herein payable out of the estate.

No opinion.

Rabin, J., dissents and votes to reverse in the following memorandum:

The will should be construed to mean that all estate taxes are to be paid out of the residuary estate before division into three equal parts. The statutory formula for the payment of taxes as prescribed by section 124 of the Decedent Estate Law must apply...

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