MATTER OF METZLER


176 A.D.2d 15 (1992)

In the Matter of Edwin Metzler, as Executor of Henrietta Pinter, Deceased, Respondent-Appellant. Patricia Mazzanti et al., Appellants-Respondents

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

January 31, 1992


Attorney(s) appearing for the Case

Hodgson, Russ, Andrews, Woods & Goodyear (William H. Gardner and Gordon A. MacLeod of counsel), for appellants-respondents.

Jaeckle, Fleischmann & Mugel (Peter J. Brevorka and Timothy A. Kaltenbach of counsel), for respondent-appellant.

DENMAN, P. J., DOERR, BOOMER and BALIO, JJ., concur.


PINE, J.

This appeal raises the question of whether estate taxes may properly be apportioned, pursuant to EPTL 2-1.8, against inter vivos gifts made by the decedent as well as against testamentary and nontestamentary assets distributed as a result of the decedent's death. Petitioner, executor of the decedent's estate and the donee of certain inter vivos gifts from the decedent, contends that the statute does...

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