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MATTER OF KOLKER

37 Misc.2d 350 (1962)

In the Matter of The Estate of Edward Kolker, Deceased.

Surrogate's Court, New York County.

October 26, 1962

Attorney(s) appearing for the Case

Rosenbluth & Wolen for Chemical Bank New York Trust Company, as executor, petitioner. Max E. Lynne, as special guardian for Peter R. Kolker, an infant, respondent.

S. SAMUEL DI FALCO, S.

In this proceeding to settle her account an administratrix requests instructions as to apportionment of taxes attaching to proceeds of insurance upon the life of decedent. Decedent died February 18, 1959, leaving a last will dated April 12, 1950, and a codicil dated March 6, 1956. Paragraph Second of the will states: "I direct and authorize my Executrix to pay from the assets of my estate...

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