MATTER OF DUELL


34 Misc.2d 589 (1962)

In the Matter of The Estate of William C. Duell, Deceased.

Surrogate's Court, Westchester County.

March 23, 1962


Attorney(s) appearing for the Case

Duell & Slifkin for executors. Stewart W. Rowe for County Trust Company. Fingar & McQuaid for respondent. Charles O. Blaisdell, as special guardian.


HARRY G. HERMAN, S.

In this executors' accounting proceeding the court is required to determine as between the estate of the testator and the estate of his now deceased wife the impact of estate taxes on property subject to a power of appointment.

The testator died on July 18, 1959, and his wife died nine days later on July 27, 1959. By article III of his will the testator provided for a marital deduction trust of one half of his adjusted gross...

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