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MATTER OF HIRSCH

31 Misc.2d 292 (1961)

In the Matter of The Estate of Jacob Hirsch, Deceased.

Surrogate's Court, New York County.

October 30, 1961

Attorney(s) appearing for the Case

Kaskell & Schlesinger for Tom Virdi and another, petitioners. Guggerheimer & Untermyer for American Friends of the Hebrew University, Inc., respondent. Robert B. Meigs for Cornell University, respondent. Louis J. Lefkowitz, Attorney-General (Julius Greenfield of counsel), for charitable beneficiaries, respondent.

S. SAMUEL DI FALCO, S.

In this proceeding there is presented for determination a problem with respect to the apportionment of estate taxes.

In article Fourth of his will the testator provided for 13 general cash legacies to different individuals. He then directed that his residuary estate be divided into 8 equal shares. Two of such shares were bequeathed in trust for the benefit of primary and secondary...

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