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MATTER OF WHEELER

25 Misc.2d 933 (1960)

In the Matter of the Accounting of Robert P. Smith, as Executor of Lucy E. Wheeler, Deceased.

Surrogate's Court, Westchester County.

June 16, 1960.

Attorney(s) appearing for the Case

Smith, Ranscht & Croake for petitioner. Edward J. Mack for Jane H. Madeira and others, respondents. Clark, Gagliardi, Gallagher & Smyth for Kaare K. Nygaard, respondent. Medina & Miller (Standish P. Medina of counsel), for Myrtle G. Ely, respondent. Louis J. Lefkowitz, Attorney-General (Tony Berman of counsel), for ultimate charitable beneficiaries.

JAMES D. HOPKINS, J.

This is an executor's intermediate accounting proceeding in which the court is required to resolve the following issues:

1. Whether or not the person designated in the will as Myrtle Schneider is entitled to receive any portion of the residuary estate.

2. Whether or not estate taxes are payable out of the general estate without apportionment.

3. The reasonable value...

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