MATTER OF COLLIA


118 A.D.2d 778 (1986)

In the Matter of The Estate of Irene D. Collia, Deceased. United States Trust Company of New York, Respondent; Robert Abrams, as Attorney-General of The State of New York, Appellant

Appellate Division of the Supreme Court of the State of New York, Second Department.

March 24, 1986


Order affirmed, with costs payable by the appellant.

The decedent Irene Dunbar Collia provided in her last will and testament that all taxes which became payable by reason of her death be paid out of her residuary estate without apportionment. A provision of a trust indenture previously executed by Collia provided that upon her death, inter alia, any deficiency in taxes should be paid by her trustee to her legal...

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