MATTER OF ROSEN


22 Misc.2d 243 (1960)

In the Matter of The Estate of Maurice A. Rosen, Deceased.

Surrogate's Court, New York County.

March 2, 1960.


Attorney(s) appearing for the Case

Frederick E. M. Ballon and Charles Feit for Mary Donahue and others, as executors, petitioners.

Milbank Tweed Hope & Hadley (John J. Duffy of counsel), for Chase National Bank and another, as executors, respondents.

Joseph R. Marro, as special guardian for William Quill, Jr., an infant, respondent.


S. SAMUEL DI FALCO, S.

In this accounting proceeding a question is raised in respect of the apportionment of estate taxes. There was included in the taxable estate the sum of $77,000 representing moneys in joint bank accounts. The joint tenant of these accounts asserts that by reason of article Ninth of the will the taxes attributable to the joint bank accounts must be paid out of the residuary estate.

Article Ninth of the will provides: "From...

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