Opinion
December 14, 1923.
Winthrop Stimson [ Frederick W. Stelle of counsel; Henry L. Steitz and Arthur E. Pettit with him on the brief], for the appellant Egerton L. Winthrop, Jr., as executor, etc.
Charles S. McVeigh of counsel, for the appellant Marion Carstairs de Pret.
Hall Park McCullough, guardian ad litem [ John W. Davis of counsel; Edward R. Greene with him on the brief], for the appellants Francis Francis, Jr., and another.
Seacord, Ritchie Young [ Albert Ritchie of counsel], for the appellants New Rochelle Trust Company and another, general guardians of Bostwick infants.
Lawrence Atterbury, attorney [ Charles Green Smith of counsel], for the appellants Dorothy S. Bostwick and another, and guardian ad litem for the appellants Lillian S. Bostwick and others.
Geller, Rolston Blanc [ Charles Angulo of counsel], for the respondent.
The controversy here is common to that in Farmers' Loan Trust Co. v. Winthrop ( 207 App. Div. 356), decided herewith, in so far as it relates to the claim for reimbursement for Federal and State taxes paid by the Farmers' Loan and Trust Company, as executor, for the transfer and estate taxes levied upon the properties which passed by the trust; and the rule formulated there applies; and accordingly the judgment appealed from, in so far as it adjudges that the payment of the Federal estate tax on the transfer of the trust property herein by the Farmers' Loan and Trust Company, as executor of the estate of Helen C. Bostwick, deceased, was proper, should be reversed; it should be adjudged that such executor is entitled to be reimbursed out of the trust fund for the Federal estate tax; and said judgment should in all other respects be affirmed.
CLARKE, P.J., DOWLING, FINCH and MARTIN, JJ., concur.
Judgment reversed to the extent indicated in opinion and in other respects affirmed. Settle order on notice.