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MATTER OF JANDORF

41 Misc.2d 712 (1964)

In the Matter of The Estate of Moritz Jandorf, Deceased.

Surrogate's Court, New York County.

January 14, 1964

Attorney(s) appearing for the Case

Netter & Netter (Hector G. Dowd and Richard Netter of counsel), for Lore Sloane, as executrix of Richard Sloane, deceased, respondent. Debevoise, Plimpton, Lyons & Gates for Morgan Guaranty Trust Company, as temporary administrator and executor. Finkelstein, Benton & Soll for United HIAS Service, Inc. Padgug & Laurence for Home of Old Israel, Inc. Proskauer, Rose, Goetz & Mendelsohn for Greater New York Fund and another, respondents. Moses & Haas (Fritz Moses of counsel), for Helen Jandorf.

JOSEPH A. COX, S.

In this accounting proceeding a question is presented as to whether a direction in the will against the apportionment of estate taxes requires the residuary estate to bear the burden of a so-called "acquirer" tax assessed by the German Federal Republic against a legatee residing in West Germany. But for the direction in the will, Federal and New York estate taxes would be apportionable among...

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